BSC 성과동인의 인과관계 및 매개효과 - 호텔산업을 중심으로 -

This research is to analyze the structural relationship among the Balanced Scorecard (BSC)'s nonfinancial perspective, suggested by Kaplan and Norton(1992), using the Hotel industry as an example. Hotel industry, by its nature, is different from other manufacturing industry that it is difficult to standardize the goods or services, has wide spectrum of customers, provides differentiated services, incurs high labor costs, is difficult to standardize the tasks, and has uncertainty in tasks. Due to its characteristics, a performance measurement system focused on nonfinancial perspective specifically designed for the hotel industry is needed. Thus it is meaningful to identify the relationship among the core construct of nonfinancial leading performance indicator; learning and growth perspective, internal business perspective, and customer perspective. We performed structural covariance analysis using the survey results obtained from approximately 500 employees working at the first-class hotels located in Busan area. The results of the analysis show that there are structural relationships among BSC’s nonfinancial structural concepts. Specifically, the learning and growth perspective had positive effects to the internal business perspective, and the internal business perspective also had positive effects to the customer perspective. However, the learning and growth perspective did not have direct effects to the customer perspective. Rather, it had indirect effects to the customer perspective. Theses results are meaningful in that they reconfirm Z-form structure which is assumed in Kaplan and Norton’s BSC model.