BSC를 통한 공기업 사업부제의 성과평가 모형개발에 관한 연구 : 한국전력공사를 중심으로 = (A) Study on Model Design of Performance Evaluation for Divisional Structure of Public Enterprise Using BSC

국문 초록 (Abstract)

정부는 공기업들의 성과평가와 경영개선을 위하여 공기업에 대한 정부의 사
전적 관여를 축소하고 경영결과에 대한 사후적 평가를 강화하는 책임경영제도
를 시행하여 오고 있다. 이러한 자율적 경영여건의 조성에 따라 공공기관들은
새로운 경영전략과 정책을 이용하여 경영개선과 경영효율성을 추구하고 있다.
한국전력공사는 공기업으로서 그간 이러한 정부의 정책을 반영하여 경영성
과를 극대화하기위해 많은 변화를 해왔으며 전력산업에 경쟁체제 도입을 통한
전력공급의 효율성 제고, 안정적 전력공급의 지속적 보장, 고객의 편익증진을
목적으로 발전부문(2001. 4월)을 이미 6개 발전회사(發電會社)로 분할하였다.
또한 2008년에 들어와 미국의 Lehman Brothers Holdings Inc. 국제금융회
사 파산으로부터 시작된 세계적인 경제 불황 여파로 한국전력공사는 창사 이
래 당기순이익의 최대적자(2조9,525억원)를 내고 앞으로 많은 적자가 예상되는
어려움을 겪고 있는 시점에서 사업부제를 확대하여 내부경쟁력 강화와 혁신
촉진을 통해 비용중심(expense center)인 조직을 부가가치를 창출해 내는 이
익중심(profit center)의 운영체제인 13개 송배전 통합사업본부를 발족(2009. 1.
12)하여 수익개선과 효율향상을 위한 사업부제 운영 메카니즘(mechanism)을
도입한 것이다.
그러나 한국전력공사는 공기업으로서 수익성만을 추구할 수 없으며 공공성
과 기업성을 위하여 필요한 존재일 뿐만 아니라 양자가 조화가 되어야 한다.
기업성과 공공성은 효율성이라고 하는 다른 차원에서 판단되어야 하고, 효율
성을 최소의 비용으로 달성하는 것이라고 한다면, 공공성의 달성을 위해 비용
을 절감할 수 있으면 효율적이라고 할 수 있다.
한편 BSC를 통한 공기업 사업부제의 성과평가 모형 개발은 BSC의 개념을
최초로 소개하였던 미국 하버드대학의 Kaplan과 Norton(1992)이 제시한 BSC
의 4대 관점에서 착안했으며, 그 이유는 과거 매출이나 순이익 같은 재무적 90명의 설문답변 결과 성과평가 모형에 대한 중요도의 평균값은 평가요소 4
개, 평가항목 11개, 평가지표 23개가 모두 중앙값 3.0보다 높게 나타나 타당한
것으로 검증되었고, 또한 Cronbach's α값은 평가요소 및 평가항목에서 .60이
상이었으며, 전체적으로는 .897로 신뢰도가 높은 것으로 나타났다.
그 결과 최종적으로 23개의 평가지표가 확정되었으며, 재무관점 지표는 6개,
고객관점 지표는 8개, 내부프로세스관점 지표는 5개, 학습 및 성장관점 지표 4
개이다. 그리고 성과평가 모형의 관점별 가중치는 제2차 설문지를 통하여 검
증하고 평가요소 4개, 평가항목 11개, 평가지표 23개의 가중치를 확정하였다.
결론적으로 BSC를 통한 사업부제는 조직역량을 유지해 나가면서 수익성 창
출과 내부경쟁체제를 도입하는 것으로써 한국전력공사 성과평가 모형 개발은
첫째, 정부 경영평가제도가 평가지표 운영, 성과급 차등화를 통하여 한국전력
공사에 영향을 미치고 있으므로, 현행 정부평가제도 운영상의 특성에 대한 분
석을 바탕으로 내부평가제도 및 정부경영평가와 연계되는 사업부제의 성과평
가지표 설계에 반영을 하여야 하고, 둘째, 본사는 성과지표의 연계성을 전사적
성과향상을 유인하는 기능을 강화해야 하며, 그리고 평가제도 및 평가지표에
대하여 사업부를 관리수단으로서의 활용을 최소화해야 한다. 셋째, 사업부단위
는 비전 및 전략과 연계된 성과지표를 개발하여 전사와 사업부간 전략의 연계
및 전략목표 달성을 위한 지표를 구성해야한다. 넷째, 성과 평가지표를 사업부
가 수익성 향상을 위한 계량지표 위주의 성과평가 제도를 사업부에 적용할 경
우에는 단기성과위주의 경영폐해가 나타날 우려가 있으므로 비계량평가와의
조화를 이루도록 하여 공정성과 공익성을 제고하여야 하며, 다섯째, 경영평가
지표는 측정에 핵심적인 사항을 중심으로 지표를 간소화하고, 지표의 정의를
명확히 함으로써 경영평가제도 운영의 효율화에 기여할 수가 있다.
이러한 새로운 평가제도 및 모형개발을 통하여 회사와 사업부 전반의 경영
효율을 높여 경영성과를 고객에게 환원하고자 하는 것이다.

목차 (Table of Contents)

• 국문요약 ············································································································ⅸ
• 제1장 서론 ··········································································································1
• 제1절 연구문제 ·······························································································1
• 제2절 연구목적 ·······························································································5
• 제3절 연구범위 및 방법 ···············································································7
• 제2장 공기업 사업부제의 이론적 고찰 ····················································10
• 제1절 공기업의 의의와 성격 ·····································································10
• 1. 공기업의 의의 ······················································································10
• 2. 공기업의 설립동기 ··············································································12
• 3. 공기업의 종류 ······················································································15
• 4. 공기업의 공공성과 기업성 ································································20
• 제2절 사업부제의 이론적 논의 ·································································24
• 1. 사업부제의 의의 ··················································································24
• 2. 사업부제의 유형 ··················································································28
• 3. 사업부제 조직의 특징 ········································································32
• 4. 사업부제조직의 정착을 위한 전제조건 ··········································41
• 5. 사업부제조직의 장점과 단점 ····························································45
• 6. 공기업의 사업부제 도입 필요성 ······················································47
• 제3절 사업부제의 국내외 사례 ·································································50
• 1. 국외사업부제 사례 ··············································································51
• 2. 국내사업부제 사례 ··············································································67
• 제3장 공기업 사업부제의 BSC 성과평가제 도입 논의 ······················76
• 제1절 BSC 도입 논의 ·················································································76
• 1. BSC의 개념 ··························································································76
• 2. BSC의 출현 배경 ················································································78
• 3. BSC의 균형적 관점 ············································································80
• 4. BSC의 주요 특성 ················································································87
• 5. 공공조직의 BSC 도입 ········································································92
• 6. 공기업의 BSC 도입 효과 ··································································94
• 제2절 공기업의 성과평가 제도 ·································································98
• 1. 성과평가의 의의 ··················································································98
• 2. 공기업 성과평가의 필요성 ······························································101
• 3. 성과평가 지표의 종류와 성격 ························································103
• 4. 한국전력공사의 내부경영평가 제도 ··············································111
• 5. 공공부문 경영평가 제도의 문제점 ················································131
• 제3절 선행연구의 검토 ······································································137
• 1. 적용사례 ······························································································137
• 2. 검토결과 ······························································································153
• 제4장 한국전력공사의 BSC 성과평가 모형의 설계 ··························163
• 제1절 사업부제의 BSC 성과평가 모형 설정 ·······································163
• 제2절 측정 및 자료수집 ···········································································165
• 1. 성과평가 모형개발 전문위원회 활용 ············································165
• 2. 설문조사 ······························································································168
• 3. 관찰 및 면접조사 ··············································································169
• 제5장 한국전력공사의 BSC 성과평가 모형개발 및 검증 ················171
• 제1절 BSC 성과평가 지표의 개발 ·························································171
• 1. 재무관점 지표 ····················································································171
• 2. 고객관점 지표 ····················································································176
• 3. 내부프로세스관점 지표 ····································································185
• 4. 학습 및 성장관점 지표 ····································································188
• 제2절 BSC 성과평가 모형의 타당도․신뢰도 및 가중치 검증 ·······193
• 1. 제1차 타당도 검증 결과 ··································································193
• 2. 제2차 가중치 검증 결과 ··································································196
• 3. 성과평가 모형의 중요도․가중치 환산점수 평가 결과 ············199
• 4. 성과평가 모형의 종합평가 결과 ····················································205
• 제6장 결 론 ······························································································208
• 제1절 연구결과의 요약 ·············································································208
• 제2절 정책적 함의 ·····················································································212
• 제3절 연구의 한계 및 제언 ·····································································218
• 참고문헌 ··········································································································221