BSC 도입 과정에서 기업역량요소의 역할 분석: ‘S’사 도입 중단 사례를 통한 분석

The purpose of the study is to analyze the adoption of BSC as an efficient tool for performance measurement in a firm. For this, we examined top managements' participation, the connection of vision and strategy, and the level of understanding of BSC and change of management activities, as well as analyzing how these factors affected a firm's adoption of BSC as their performance system. For the analysis, this study examined 'S' corporation's attempt at adopting BSC as a strategic management system. Although 'S' corporation tried to execute this BSC-focused performance measurement system, the company did not succeed. We visited 'S' corporation and conducted a survey with one-on-one interviews to get data. We found that the 'S' corporation did not have enough ability to adopt BSC due to four factors. First, a lack of top managements' participations. Second, no connection between vision and strategy. Third, poor understanding of BSC. Fourth, a failure of change of management activity. Of note was employees' acceptance level of change of management activity, which was the lowest dependent variable in this survey and this explains that if a firm tries to accept a new management tool or system they should be more careful in executing change in management activity. To increase acceptance level of employees, it is important to get employees involved in communications about improvements needed and training regarding a new management system should be fully executed both before and after implementation, as we have seen in the case of 'S' corporation.