성과측정시스템의 구축과 활용, 조직학습 및 경영성과간의 관계 - 중국 제조업을 중심으로 -

The purpose of this study is to explore the roles of design and use of PMS, namely diversity of measurement and use of PMS. For an empirical analysis, the target population consisted of manufacturing firms listed in the china stock exchange. The questionnaire was sent out to employees whose positions were higher than a vice-director. One hundred and forty-three usable questionnaires were received. The results is summarized as follows: The use of PMS don't improves directly managerial performance. On the other hand, the diversity of measurement improves directly managerial performance. Diagnostic use of PMS places emphasize the diversity of measurement while the results show a positive but not significant difference between interactive use and diversity of measurement. The analysis shows that the use of PMS and diversity of measurement strengthens organizational learning. Lastly, the results suggest positive and significant relationships between the organizational learning and managerial performance. This shows that if PMS are provided a broad financial plans, control information and non-financial information, it enables interactions and communication among the members of the organization leading to a high level of organizational learning, and in turn, improves managerial performance. In conclusion, executives need to strengthen use of PMS to secure competitive advantage. They also should design diversity of measurement and use them to effectively serve various business purposes.