고객 관점, 학습 및 성장 관점의 지출과 성과급제도 도입여부와 경영성과 간의 관련성

[Purpose]The purpose of this study is to verified whether the introduction of asset expenditures based on BSC perspectives and performance－based pay systems leads to improved management performance. [Methodology]In this study, we used cross－sectional analysis and statistical analysis (correlation, t－test, regression with SPSS21). We collected variables by two sources and combine each data. One was NCAS(National Corporate Activity Survey, 2015) that were evaluated by using questionnaires about firms’ reward system, the others were financial database(New Kis－value and TS－2000) that were included financial data in 460 industries. [Findings]The results of the study are as follows. First, Expenditure of Customer Perspectives has a positive effect on the Managerial Performance was partially supported. Second, Learning and Growth Perspectives has a positive effect on the on the Managerial Performance was partially supported. Third, The Managerial Performance of application of Performance－Based Pay System companies higher than non－application Performance－Based Pay System companies. Finally, Expenditure of Customer, Learning and Growth Perspectives on the Managerial Performance only application of Performance－Based Pay System companies has a positive effect on the performance was hardly supported. [Implications]Eventually, we could find the fact that firm’s performance has partially improved Performance－Based Pay System and Expenditure of Customer, Learning and Growth Perspectives.