대학의 균형성과표 도입에 대한 사례연구

This study presents the unique case of using the Balanced Scorecard as a strategic management system in the university context. In 2007, Dongguk University redefined the vision and strategic goals. To achieve the vision, 108 strategic tasks were identified and grouped into learning and growth, internal process, performance achievement, and customer. With the strategic map drawn from the process, each college and administrative department set up the strategic goal and KPI in accordance with the Balanced Scorecard performance index. Especially administrative departments were asked to set up the performance index down to each individual level. The Balanced Scorecard were installed as a web-based performance system in which real time evaluation and monitoring were enabled. Furthermore, the performance management system was connected to the task management and academic administrative system to form the Integrated Information System. Dongguk University uses the performance outcomes from the Balanced Scorecard System as the important criteria for the allocation of financial resources among different colleges. In addition, compensation of each employee including academic faculty member is based on the Balanced Scorecard system. Preliminary results for the last two years show that substantial improvement were made for the KPI from the Balanced Scorecard system. This study tries to identify specific situational factors that should be considered for implementing the Balanced Scorecard as a strategic management system in the university context. For example, quite different and sometimes even conflicting subgroup goal of diverse university organizational members should be carefully communicated and integrated into the Balanced Scorecard system. The experiences and implications from the Dongguk University case can provide helpful guideline for other academic institutions, when they try to introduce the Balanced Scorecard as their strategic management system.