농림부의 통합성과 관리시스템에 관한 사례연구 (A Case Study of Total Performance Management System of Ministry of Agriculture and Forestry in Korea)

서지정보

· 발행기관 : 한국관리회계학회
· 수록지 정보 : 관리회계연구 / 7권 / 3호 / 151 ~ 211페이지
· 저자명 : 손병기, 이주원, 윤광일

초록

본 연구는 농림부를 전제로 성과관리제도의 사례를 분석하고 정부기관의 통합성과관리시스템의 개발과 운영, 개선과정, 도입효과 등을 검토하였다. 연구방법은 문헌연구를 통해 모형개발에 필요한 이론적 배경을 규명하였으며, 사례연구를 통해 통합성과관리시스템의 도입절차, 실행상의 문제점과 해결과정, 도입효과를 도출하였다.
연구결과에 따르면, 첫째, 농림부는 균형성과표, 공공가치표, 유럽형품질관리 등에 기초하여 정부조직에 맞는 성과관리의 로직(투입ㆍ활동ㆍ산출과 연계하여 측정)모형을 개발하고 이를 토대로 통합성과관리시스템을 개발하였다. 둘째, 통합성과관리시스템은 전략관리, 정책프로세스관리, 개인성과관리의 하부시스템으로 구성되었고 서로 유기적으로 기능하도록 설계되었다. 셋째, 전략관리시스템은 균형성과표의 모형에 맞추어 농림부의 미션, 비전, 전략목표, 핵심성공요인, 주요성과지표를 전사, 실ㆍ국ㆍ과단위로 하부 전개하여 전략의 일체화가 실현되도록 구성하였다. 넷째, 정책프로세스관리시스템은 정책과제의 프로세스를 계획ㆍ집행ㆍ홍보ㆍ성과로 구분하고 실시간 모니터링 하여 조직성과와 개인성과를 관리하고 있다. 다섯째, 개인성과관리시스템은 성과계약평가와 주요과제평가, 혁신성과평가, 다면평가로 구성되며, 개인의 지무성과를 네 가지 관점에서 평가하여 통합적으로 관리한다. 요컨대 농림부의 통합성과관리시스템은 전략과 프로세스, 개인성과에 초점을 둔 통합모형이며, 개인성과에 결과와 과정을 반영하는 특징을 갖고 있다.

영어초록

The Ministry of Agriculture and Forestry(MAF) was facing significant external forces for change from WTO, DDA and FTA, needs of the central government's innovations, increasing agricultural industry supporting budget, and needs more efficient and effective policy implement by public. Especially, more clear and performance oriented assessment system and more goal oriented strategy planning system were needed by the central government. These forces make adopt new strategic performance management systems as like Balanced Scorecard(BSC) to MAF.
The purpose of this study is to introduce the total performance management system of MAF based on BSC, logic model and to describe functions of evaluation during the process of building an total performance management system. Data were gathered via document review, archival records, direct observation, and interviews conducted at the performance management office of MAF during three months(June to August) 2007; data analysis was ongoing during the duration of the data collection and the final writing.
Major findings were: (1) the MAF’s performance management system was developed on the basis of BSC, public value scorecard, logic model and European Foundation for Quality Management. (2) the performance management system has two parts; the one is organizational performance management and the other is personal performance management. Organizational performance management system consists of strategy management system and policy process management system. Personal performance management system consists of personal’s task performance evaluation, part’s or team;s performance evaluation and multi- evaluation. (3) The task force team for MAF’s performance management develop strategy management system with sufficient support of top manager. Strategy management system has efficient communication channel to link goals, strategies and targets effectively. It has strategy map and manual of performance management. (4) Policy process management system is business process management which evaluate activity and process as well as results. It decreases errors of policy implementation, improves business process more efficiently, and shares information of process. They develop 12 patterns of process evaluation manuals. (5) Personal performance management system has an unique indicator; the rate of organization contribution. The rate of organization contribution adjusts the degree of difficulty and amount among parts and teams.
Recommendations include maintaining a grant approach for performance improvement that is not reward based(rank), focusing on strategy oriented decision-making; and increasing MAF's ability and creativeness of implementation.

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