사업단위 성과평가에서 비재무적 성과측정치의 가중치 결정요인

[Purpose] This study empirically examines the factors affecting the weight on nonfinancial performance measures in business unit’s performance evaluation. [Methodology] This study uses 287 business unit data of a Korean global electronics company from 1999 to 2003. The dependent variable of this study is the weight on nonfinancial performance measures in business unit’s performance evaluation. At the same time, the independent variables are size, strategy and type of business unit as well as the type of financial performance measure. The study sets a multiple regression model to test determinants of the weight on non－financial performance measures in business unit’s performance evaluation. [Findings] As a result of analysis, the weight of non－financial performance measures increases when the business unit is large. In addition, when the business unit implements a differentiation strategy or uses sales as financial performance measure, the weight of nonfinancial performance measures increases. Further, in case the business unit is not a line but a staff department, the weight of non－financial performance measures increases. [Implications] The academic significance of this study, which differentiates it from earlier studies, is that it has empirically verified the factors affecting the weight on non－financial performance measures used in business unit’s performance evaluation. As the practical implication of this study, the test results regarding the determinants affecting the weight on non－financial performance measures will serve as basic information for evaluating the comparative importance performance between non－financial performance measures and financial performance measures in business unit's performance evaluation.