균형성과표(BSC)를 활용한 경영성과측정 개념의 성경적 경영원리 적용 연구

Recently, business score card(BSC) as a business result indicator has been researched and applied to both profit and non-profit based firms. BSC helps to judge with a futuristic strategic point of view. BSC not only consist information regarding past financial and non-financial result, but it provides more balanced information. The merit of BSC is in its adaptation to the style of each firm, either profit or non-profit. An example is the usage of BSC in public sectors, especially in government fields. This research aims to offer an idea for business result indicator and to offer a biblical value in its management. The 5 perspectives of BSC model were interpreted by a biblical implication. First, the mission holds a high position of the top level. It should be defined and measured as a fulfillment of Kingdom of the God. Second, the financial perspective is measured by ‘how to make money’ and ‘how to spend money’ as a result of business. It should consider for its survival and also giving back to the society. Third, the customer perspective is measured by both customer’s and stakeholder’s satisfaction. Especially in win-win index with partnership. Forth, the business process perspective shows strong points in internal reserves. Money should not be accumulated only for the firm and its CEOs. Fifth, the learning & growth perspective is measured by value sharing between firm and employees. The growth of employees should indicate at this index.