author Bumsoo Kim 
2nd author Tai-Woo Chang
Kitae Shin
Jinwoo Park 
info 한국산업경영시스템학회지, Vol. 28, No. 2, pp.18-26, 2005 
year 2005 
c DJ 
저널/학회 산업경영시스템 
group  
keyword Balanced Scorecard(BSC), Data Envelopment Analysis(DEA), Organizational Efficiency Evaluation 
abstract The balanced scorecard(BSC) overcomes the limit of traditional financial statement that focuses on only financial
performance. BSC is widely used in government and industry because of the clear representation of the relationship and
logic between the key performance indicators(KPI) of 4 perspectives - financial, customer, internal process, and learning
and growth. However, traditional BSC does not consider evaluating the difference between the results measured by BSC.
By using relatively small number of inputs and outputs in comparing decision-making units, data envelopment
analysis(DEA) can aggregate multiple performance measures.
In this research, we propose a methodology named CDB(Combined DEA and BSC) to evaluate the performance of
organization considering financial and non-financial perspectives. CDB uses KPI of cause-and-effect relationship on BSC as
inputs and outputs of DEA method. In addition, this research proposes a method of converting the KPI of BSC to the
input and output variables of DEA, and enhancing discrimination power using the limit number of variables. We illustrate
the methodology by giving an example of evaluating aquisition-unit efficiency in a supply chain.