지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
The purpose of this study is to analyze the effects of the BSCs of 642 firms excluding the financial and insurance companies listed on KOSPI. The analysis of financial performance through analysis of major financial ratios between BSC and non-BSC firms is compared with the input of human and material resources for business growth. We will promote the spread of BSC and examine the areas differentiated performance improvement. The analytical categories are manufacturing, service, wholesale and retail, and information and communications, which are 2,136 business years out of 2,378 final analytical samples. The results of the analysis are as follows.
As a result of the analysis, among the four industries analyzed, the industries that showed the best performance were manufacturing. In the case of service industry, growth and activity were lower than those of non-adoption (NA) companies, but the operating margin was significantly different from manufacturing. However, market value was higher than that of NA companies, and R&D expenditures and advertising expenses were significantly higher than NA firms. On the other hand, there was no significant difference in profitability between the BSC and NA firms, but the market value was very significant. EPS is 5.22 times, BPS is 5.64 times, PBR is 1.3 times, and EVA is 35 times higher. In addition, R&D expenditure and advertising expenditure are more than twice as high as those of NA. In the case of the service industry, there is no significant difference in the growth performance from the NA firms. Activity indicators, BSC introduced companies are three times lower than both the total assets turnover and the capital turnover rate. The operating profit margin was high at 45.8% for introduced companies and 37.2% for non-introduced companies. In market value analysis, only BPS was 1.68 times higher. On the other hand, investment in welfare expenses is 0.2% of total assets, which is relatively low compared to NA firms. However, research and development expenses and advertising expenses are 2.1% and 1.02% of total assets, respectively, but they are relatively lower than those of NA firms.
Unlike the manufacturing and service industries, wholesale and retail trade was significantly higher than the NA firms in terms of sales growth and total assets growth rate. In terms of market value, EPS and BPS were significantly higher, but the benefits, R&D expenditures, and advertising expenses were lower than those of NA firms. The information and communication industry showed lower level of performance than the NA firms in all indicators except cash liquidity, BPS, and EVA.
As a result of the analysis, among the four industries analyzed, the industries that showed the best performance were manufacturing. In the case of service industry, growth and activity were lower than those of non-adoption (NA) companies, but the operating margin was significantly different from manufacturing. However, market value was higher than that of NA companies, and R&D expenditures and advertising expenses were significantly higher than NA firms. On the other hand, there was no significant difference in profitability between the BSC and NA firms, but the market value was very significant. EPS is 5.22 times, BPS is 5.64 times, PBR is 1.3 times, and EVA is 35 times higher. In addition, R&D expenditure and advertising expenditure are more than twice as high as those of NA. In the case of the service industry, there is no significant difference in the growth performance from the NA firms. Activity indicators, BSC introduced companies are three times lower than both the total assets turnover and the capital turnover rate. The operating profit margin was high at 45.8% for introduced companies and 37.2% for non-introduced companies. In market value analysis, only BPS was 1.68 times higher. On the other hand, investment in welfare expenses is 0.2% of total assets, which is relatively low compared to NA firms. However, research and development expenses and advertising expenses are 2.1% and 1.02% of total assets, respectively, but they are relatively lower than those of NA firms.
Unlike the manufacturing and service industries, wholesale and retail trade was significantly higher than the NA firms in terms of sales growth and total assets growth rate. In terms of market value, EPS and BPS were significantly higher, but the benefits, R&D expenditures, and advertising expenses were lower than those of NA firms. The information and communication industry showed lower level of performance than the NA firms in all indicators except cash liquidity, BPS, and EVA.
목차
Abstract
1. 서론
2. BSC 도입효과에 관한 선행연구
3. 연구의 설계 및 자료의 수집
4. 실증분석
5. 결론
참고문헌
참고문헌 (0)
참고문헌 신청함께 읽어보면 좋을 논문
논문 유사도에 따라 DBpia 가 추천하는 논문입니다. 함께 보면 좋을 연관 논문을 확인해보세요!
-
연구개발비와 복리후생비의 투자증대가 기업의 성장성과 가치에 미치는 영향
상업교육연구
2018 .01
-
BSC의 전략적 관리수준과 BSC 성과 - BSC의 도입기간과 기업규모를 통제변수로 -
회계정보연구
2015 .01
-
지방정부 성과관리제도의 운영에 대한 시차적 평가
한국거버넌스학회보
2017 .01
-
BSC를 활용한 사회적기업의 성과지표 개발
한국산업경제학회 정기학술발표대회 초록집
2017 .12
-
BSC 적용사례 분석을 통한 프로세스 기반 BSC 적용방안 연구
관리회계연구
2015 .12
-
정부-민간 조직 간 BSC 운영 실태 비교: 구(군)청, 공공기관 및 사립대학 등 3개 기관 사례 분석
한국거버넌스학회보
2017 .01
-
균형성과표(BSC)를 활용한 경영성과측정 개념의 성경적 경영원리 적용 연구
로고스경영연구
2017 .12
-
공공기관 균형성과관리시스템(BSC)의 성공 요인에 관한 연구
재무와 회계정보저널
2017 .01
-
BSC의 전략적 관리수준과 KPI 사용정도간의 관계분석
국제회계연구
2015 .08
-
진성리더십이 BSC 이용, 조직몰입, 그리고 관리적 성과에 미치는 영향
회계정보연구
2017 .01
-
지방자치단체의 BSC 성과관리 시스템 운영형태 비교분석에 관한 연구- 기초자치단체 사례를 중심으로 -
한국자치행정학보
2017 .01
-
BSC의 활용목적에 따른 가중치 설계
기업경영연구
2015 .01
-
지방자치단체의 Balanced Scorecard 운영 효과분석
한국행정논집
2015 .09
-
BSC 개념을 이용한 경영성과지표 개발의 사례연구
한국경영과학회 학술대회논문집
2015 .04
-
사회복지조직의 전략적 관리를 위한 BSC(Balanced Scorecard) 적용에 관한 연구 －일본 시 · 정 · 촌 사회복지협의회 사례를 중심으로
사회복지정책과실천
2018 .01
-
BSC와 AHP를 활용한 정부출연연구기관의 경영성과지표 개발 사례연구
대한경영학회지
2016 .07
-
BSC/DEA를 활용한 기업 R&D 과제 성과 평가
한국경영과학회 학술대회논문집
2016 .10
-
BSC 인식, 상사신뢰, 그리고 관리적 성과 간의 관계 : 군 조직을 중심으로
관리회계연구
2017 .08
-
서비스산업 연구개발지출의 추이 및 기업성과와의 관계에 관한 연구
재무와 회계정보저널
2017 .01
-
준정부기관의 성과관리시스템(BSC) 도입 사례 연구 - 한국수산자원관리공단 사례를 중심으로 -
수산경영론집
2015 .01
이 논문의 저자 정보
최근 본 자료
댓글(0)
0