BSC 성과측정치의 전략적 적합성

This study investigated the diversity of performance measures and strategic fit simultaneously. Focused on BSC(Balaned Scorecard), one of SPMS(Strategic performance measurement system), I examined whether reliance on performance measures is dependent upon business strategy. Moreover joint strategy settings are considered differently from Porter’s typology of generic strategy. It was shown that firms of differentiation strategy were more reliant on customer performance measures and learning/growth performance measures than firms of cost leadership strategy. Other results are that firms of joint strategy were more reliant on customer performance measures than firms of differentiation strategy, on internal process performance measures than firms of cost leadership strategy, but the hypothesis is rejected that firms with fit among all strategies and performance measures are reported better business performance. Practiclal implications are：firstly performance measurement system should be tailored to strategy. secondly optimal resources allocations should be made considering scarcity in resources. thirdly management control system should be designed according to the complementarity or trade－off between subsystems.