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K, l pŅ̹D <\ X0 L8, l| |TXՔp \Ĭ D . ^<\ ļ 1D $X x \ l t踴8| ` t.;To quickly respond to the rapidly changing environment and survive long-termly, firms' structures in Korea tend to change into divisional organizations. In evaluating divisions,' performance, it is a merit of comparability between &visions' performance by using only one common measure without considering situations faced by each division, but that cannot measure the true value of each Qvision. Unrecognizing the real value of the division would cause employees to decrease their morale and just to achieve goals related only measure indicators by being concerned them. This state is the problem of traditional performance evaluation system on having measured performance by only financial measures for a long time. Thus balanced evaluation system is required to be implemented in reflecting characteristics of each division by using non-financial measures as well as financial ones. To manage an organization effectively and efficiently, it needs to be identified managing objects and have specific measurement norm of them.
Therefore the purposes of this research paper are as follows:
In evaluating division's performance, an inquiry on the influences of contingency variables on performance measures and the relation of contingency variables and performance measures. This paper is an empirical test whether firms are considering different circumstances of each division and using proper measures in evaluating divisions' performance in Korea.
The hypotheses of this dissertation are as follows:
Hypothesis 1. In evaluating division's performance, as the environmental uncertainty is h<igher, the non-financial measures will be used more.
Hypothesis 2. In evaluating division's performance, as the competition in the industry is higher, non-financial measures will be used more.
Hypothesis 3. In evaluating division's performance, as the decentralization is higher, non-financial measures will be used more.
Hypothesis 4. In evaluating division's performance, as differentiation strategy is pursued higher, non-financial measures will be used more.
The results of this study are as follows:
First, the more division pursued differentiation strategy, the more non-financial measures were used, but the hypotheses of environmental uncertainty, competitive level, decentralization were rejected.
Second, decentralization level influenced positive effects on use of both financial measures and non-financial measures. Competitive level and differentiation strategy had a positive relationship with use of non - financial measures.
Third, as a result of additional analysis, decentralization had a positive relationship with measures of the other perspective except that of learning and growth perspective. Environmental uncertainty influenced positive effects on measures of customer perspective and differentiation strategy had a positive impact on measures of learning and growth perspective.
The implications of this study are as follows:
First, the influence of contingent factors on firm's performance evaluation system was empirically verified with using all contingency variables in organization's studies generally. Especially, following the result that internal contingent factors than external contingent factors influence on performance evaluation system significantly, it was showed to consider division's strategy than division's surrounding in evaluating division's Performance.
Second, since this research proves that the higher decentralization and the higher differentiation strategy is pursued, the more non-financial measures are used, it is empirically verified that the theory of decentralization and business strategy applies to firm's practice.
Third, since this research proves the importance of internal factors of a company when evaluating performance of each division, it will provide reliable guidelines for deciding proper measures of evaluating each division's performance.
Obstacles of this research and suggestions for further study are as following.
First, this research discusses environmental uncertainty, the degree of competition, decentralization and managerial strategies assuming these factors affect application of measures which evaluate performance of each division. However, this discussion also faces obstacles to provide persuasive arguments, for other potential factors are neglected in this research. This research suggests internal factors affect to a greater extent than internal factors in applying measures of evaluating performance.
Second, due to limited selection of measures which are assumed to be the most commonly used ones by companies, this research does not cover every characteristic of either companies or industries in detail. Especially, in terms of financial measures, every company applies its own measures which differ widely one another. Therefore, more carefully selected measures based on sufficient pre-research are highly recommended.
Third, since this research only covers the manufacturing industry, it could make many generalizations about the suggestions of this research. In this sense, characteristics of each industry have to be taken into consideration when researching other industries.&HQsj&!C*L-ORt]vu
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