Journal of the Korean Operations Research and Management Science Society (한국경영과학회지)

The Korean Operations Research and Management Science Society (한국경영과학회)
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A Comparative Analysis of the Weights of Balanced Scorecard Performance Measures According to Corporate Life Cycle

기업 수명주기에 따른 균형성과표 성과지표 가중치 비교분석

  • 손명호 (한국과학기술원 테크노경영대학원, 명지전문대학 경영학과) ;
  • 유태우 (명지전문대학 경영학과) ;
  • 김재구 (명지대학교 경영대학) ;
  • 임호순 (고려대학교 경영대학) ;
  • 이희석 (한국과학기술원 테크노경영대학원)
  • Published : 2003.03.01
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Abstract

This paper investigates how the weights of performance measures vary depending on corporate life cycle, such as birth, growth, maturity, revival, and decline. Balanced Scorecard performance measures are employed for this investigation. Balanced Scorecard has been widely used for measuring a corporate Performance by incorporating financial and non-financial measures simultaneously. Because these performance measures are related to the compensation and promotion of employees, research of weights of performance measures would be instrumental. Questionnaires from 218 companies are analyzed. Depending on the corporate life cycle, our survey results demonstrate that the weights of the business Performance measures differ In the four Perspectives - financial. customer, Internal Process, and learning/growth. Our results can be used for enhancing the Duality of performance measurement systems.

Keywords

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