BSC의 전략적 관리수준과 KPI 사용정도간의 관계분석

The achievement of corporate strategic objectives are embodied in the key performance indicators of the BSC. That is done through the objectives of each measure. Therefore, the selection of detailed performance indicators is important, but the strategic management efforts for the effective use of the BSC will be an important factor in achieving this goal performance. The purpose of this study was to analyze the differences in using the degree of KPI in accordance with the strategic management level in a sample of 53 companies in Korea BSC adopters. BSC's strategic management level were divided into internally and externally managed efforts. Factor analysis results, strategic execution management, BSC structured, information convergence of external stakeholders. Analysis of the differences in the usage of KPI depending on the strategic management level are as followed. There is no significant difference between the two groups about using of the sales growth indicators in accordance with the strategy execution management level. These were used as the most important indicator. In the high-level group of strategy implementation, the use of investment revenues, asset utilization, knowledge-sharing indicators appeared to be very significantly higher. In the high-level group of BSC structured, the use of market share, business operations, technical reserves indicators appeared to be significantly higher. In the high-level group of information convergence of external stakeholders, the use of population growth, return on investment, customer profitability, new customers, market share, product / service development, technical reserves, corporate culture appeared to be significantly higher. After all, the strategic management of BSC leads to differences in the degree of utilization of specific performance indicators. So this study have a significance the performance indicators that are controlled by specific strategic management were identified.