문화예술단체평가를 위한 BSC모형개발 = Development of Balanced Scorecard Model for Evaluation of Culture-Art Organizations

다국어 초록 (Multilingual Abstract)

This study purpose the development of balanced scorecard (BSC) for the rational evaluation of culture-art organizations. Originally, BSC has been developed to evaluate the performance of business corporations, but recently it has been widely used to evaluate non-profit organizations such as hospital, school, government, and public organizations.
It is difficult to measure and evaluate culture-art activities in numerical method. However, because of the limit of support from government and a great number of culture-art organizations which needs government’s support, it is necessary to establish the priority for the support. Furthermore to eliminate the possibility that the organizations which failed to get the support from government blame and complain about its fairness and objectivity of the evaluation, we need to make more reasonable evaluation method.
BSC has been recognized as a very adequate model to evaluate the performance of business organizations. To be used as a tool to assess the activity of culture-art organizations, BSC has to adapt different feature of culture-art organizations and its environment. From this perspective, this study developed the BSC model by following steps.
First, we made a pre-model of BSC to evaluate culture-art organizations based on documentary records and experience of culture-art activities.
Second, we invited experts and leaders of culture-art field in Busan area and held five times seminars to examine relevance and reliability of pre-model of BSC. Third, we surveyed the people of culture-art organizations in Busan with elaborated BSC model, and finally completed the final version of BSC model based on the survey.

참고문헌 (Reference)

1 박영강, "지방정부의 BSC 도입과 운영사례 분석: 한국과 일본의 기초자치단체를 중심으로" 한국지방정부학회 10 (10): 153-174, 2007

2 정명환, "정부부문의 BSC 도입 및 운영에 관한 사례연구 -관세청의 사례-" 한국관리회계학회 7 (7): 107-150, 2008

3 이충섭, "관리회계" 도서출판 청람 2010

4 Kaplan. R., "Using Balanced Scorecard as Strategic Management System" 1996

5 Kaplan. R., "The balanced scorecard-Measures that drive performance" 1992

6 박상국, "BSC적용시 전략과제와 핵심성과지표의 적합성이 경영성과에 미치는 영향" 대한회계학회 11 (11): 247-275, 2006

7 이상수, "BSC와 기업문화" 한국관리회계학회 7 (7): 1-18, 2007

8 Niven. P. R, "BSC Step by Step" Sigma Insight 2003