외식기업 매장에서의 BSC 적용에 관한 실증분석

• 영문명: BSC Implementation for Foodservice Restaurants: The Case of Multinational Franchise Restaurant Companies
• 발행기관: 한국관광학회
• 저자명: 장기룡 정유경
• 간행물 정보: 『관광학연구』제31권 제6호, 135~156쪽, 전체 22쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2007.12.31

영문 초록

The Balanced Scorecard(BSC) has been regarded as a comprehensive performance management tool using financial measures and non-financial measures as well. In this paper, an empirical study demonstrates how BSC is applied in the foodservice restaurants by examining the cause-and-effect relationships among four different perspectives from BSC definition: financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The longitudinal data for 36months from 181 restaurants of an multinational company where BSC has been adopted for last four years was used for the analysis. The results indicate that the employee turnover rate is not playing a role of key performance indicator for learning and growth perspective while all others are doing well for each perspectives respectively.

목차

I. 서론

II. 이론적 배경

III. 연구의 설계

IV. 실증분석 결과

V. 결론

참고문헌

키워드

외식프랜차이즈 균형성과표 핵심성과지표 시차 인과관계 Franchise restaurant Balanced scorecard Key performance indicator Time lag Cause-and-effect relationship