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학술논문경영과학2017.06 발행KCI 피인용 9

BSC/DEA를 활용한 기업 연구개발 프로젝트 성과평가

Performance Evaluation of Private R&D Projects using BSC/DEA

전익진(서울과학기술대학교); 이학연(서울과학기술대학교)

34권 2호, 67~83쪽

초록

This paper proposes a R&D project performance measurement model for private firms combining balanced scorecard (BSC) and data envelopment analysis (DEA). The efficiency of R&D projects is measured in terms of each of the three perspectives of BSC by using DEA : the internal process perspective (DEA-P), the customer perspective (DEA-C), and the financial perspective (DEA-F). The performance indicators of the three perspectives of BSC are considered as outputs of the corresponding DEA models. To provide strategic implications for R&D planning, we also propose the R&D project performance matrices composed of two different types of efficiency dimensions. The proposed model is expected to be fruitfully utilized for R&D performance measurement of private firms.

Abstract

This paper proposes a R&D project performance measurement model for private firms combining balanced scorecard (BSC) and data envelopment analysis (DEA). The efficiency of R&D projects is measured in terms of each of the three perspectives of BSC by using DEA : the internal process perspective (DEA-P), the customer perspective (DEA-C), and the financial perspective (DEA-F). The performance indicators of the three perspectives of BSC are considered as outputs of the corresponding DEA models. To provide strategic implications for R&D planning, we also propose the R&D project performance matrices composed of two different types of efficiency dimensions. The proposed model is expected to be fruitfully utilized for R&D performance measurement of private firms.

발행기관:
한국경영과학회
DOI:
http://dx.doi.org/10.7737/KMSR.2017.34.2.067
분류:
경영학

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