| BSC, EVA, ABC의 통합 품질모델 개발과 적응에 관한 연구 |
| 이재실1, 서영호2 |
1경희사이버대학교 세무회계학과
2경희대학교 경영학부 |
| A Study on the Development and Application of the Integrated Quality Models of BSC, EVA, ABC |
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| ABSTRACT |
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There is no doubt that BSC(Balanced Scorecard), ABC(Activity-Based Costing System), EVA(Economic Value Added System) draw sensation in the world as the tools of Performance Evaluation System and Quality Control. They are useful tools that can help succeed in the dynamic and competitive business environment. These three tools are discussed respectably. However, it also brings doubt whether it is possible to integrate the three tools made in the similar time and which way is appropriate among the three tools according to the type and the circumstance of business. In fact, these tools are not the opposing relations but the complementary relations. Consequently, this paper explains the relations of the three methods and suggests the process of the integrated models. Besides, it provides an idea about when Performance Evaluation System and Quality Control are needed for companies under different aspects considering the circumstance used the respective methods individually. |
| Key Words:
BSC;EVA;ABC;ABM;ABB;Quality Control; |
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