균형성과표의 성과지표간의 인과관계와 시차효과에 관한 연구 = A Study on the Structure Relationship between Performance Measures in Balanced Scorecard and Timing Lag Effect

다국어 초록 (Multilingual Abstract)

This study examined the structural relationship between performance measures included in the balanced scorecard and analyzed possible timing effects on this relationship.
This study applied simple value-creation process and complex value-creation process in order to capture the process of value creating process.
Simple value-creation process examined the relation between performance measures when lower performance measures were directly reflected in the upper performance measure. In contrast, complex value-creation process examined the relation between performance measures when the lower performance measures were reflected in a step by step manner in the upper performance measures.
It was found that performance measures on the balanced scorecard followed Complex value-creation process and that there existed timing lag effects among these performance measures.

국문 초록 (Abstract)

본 연구는 균형성과표에 포함된 성과지표간의 인과관계의 구조를 분석하고, 이들 간의 관계에 시차효과가 있는지를 분석하였다.
본 연구에서는 비재무적 성과지표와 재무적 성과지표와의 인과관계를 파악하기 위하여, 비재무적 성과지표가 직접적으로 재무적 성과지표에 반영되는 단순가치창출모형과 순차적으로 재무적 성과지표에 반영되는 복합가치창출모형을 이용하여, 균형성과표의 하위단계의 학습및성장관점, 내부프로세스관점, 고객관점의 성과가 최상위 단계의 재무적 관점의 성과에 반영되는 모형의 적합도를 측정하였다.
분석결과에 의하면, 균형성과표의 성과지표는 비재무적 성과지표들이 순차적으로 재무적 성과와 연결되고, 이들 간에는 부분적으로 시차효과가 존재한다.

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