Recent progress in Information Technology enables business entities to change their production methods from traditional way measured by tangible assets and capital, to new management skills to create their values from intangible knowledge and innovations. Especially, financial measurement could not capture the value-creating activities from an organization's intangible assets; the skills, competencies, and motivation for employees. Under this circumstances evaluating companies and their organizations and managing them efficiently is a critical task for many business areas.
In this thesis, I suggest a performance measurement model using Balanced Scorecard(BSC) methodology for L company's competency center. It applies to balanced performance measuring in various perspectives including traditional ones. Furthermore, It can help Competency Center to align organization according to its strategy in a balanced way.