한국기업의 성과측정치 활용과 기업특성요인에 관한 연구

This Paper examined the effects of firm specific variables on the performance measurement system. I classify the performance mesaures based on balanced scored card which Kaplan & Norton(1991) developed. performance messures retain four perspectives: financial, customer, internal business process, and learning and growth, financial perspectives performance. I examined the use of performance measurement system based on Stiver, Covin, Hall & Smalt(1998), which examined the degree of importance and actual use of nonfinancial measurement system. Financial perspective of performance measurement system made no difference between the degree of importance and actual uses. But Non financial performance measures, such as customer perspective, internal business process perspective, and learning and growth perspective of performance measurement system made gap between the degree of importance, actual measurement and actual uses. that is, actual uses of customer perspective, internal business process perspective, and learning and growth perspective of performance measurement system is under the degree of the importance of them. This means that current performance measurment system operates on the financial performance system oriented. The relationship of prospector firms between non-performance mesaurement is significant than defender firms. In the view of product lifecycle, the relationship of harvest stage firms between performance mesaurement is significant than growth stage firms. This means that prospector firms and growth stage firms operate performance measurment system based on the non-financial performance messurment system.