공공기관 사업부 경영평가 모형 개발 - 철도물류사업부 사례

This study analyzes the development of the management evaluation model of the railroad logistics division of Korea Railroad Corporation. Since Korea Railroad Corporation launched in 2004, the railroad logistics business has accumulated operating losses for nearly 10 years. Accordingly, the Korea Railroad Corporation reorganized the logistics business into a responsible division in 2015 to promote financial performance of the logistics business, and developed a management evaluation model for the division. The logistics business division's management evaluation model was designed to comprehensively evaluate the introduction of a divisional accounting system for responsible management of the division, innovation for management efficiency, and sales and customer satisfaction performance. Specifically, this study analyzes how the performance evaluation indicators were strategically aligned between the corporation and the logistics division, and explains how the authority and responsibilities of the division were clearly defined to implement the responsible division system. In addition, it presents how the divisional accounting system led the rational allocation of shared assets and costs between the railroad logistics division and other divisions. Thus, this paper provides implications for the development of a management evaluation model suitable for business units of public institutions.