COMPANY PERFORMANCE MEASUREMENT BASED ANALYSIS OF BALANCED SCORECARD IN. TRICIPTA INDOTAMA

Yongki Eduard Ngajow

Abstract


Balanced Scorecard was first published by Robert S. Kaplan and
David P. Norton in 1992 in his article entitled "The Balanced Scorecard
Measures That Drive Performance ". Balanced Scorecard is a model
new performance measurement. Balanced Scorecard is not only a measure of performance
only financial but also non-financial performance. Corporate performance is measured by four
perspectives, namely financial, customer, internal business processes and learning and
growth. These four perspectives provide a balance between long-purpose
short and long term Balanced Scorecard provides a clear framework for
successful financial performance through the realization of various non-financial performance.
In measuring the performance of the company, the authors use these data in the form
financial statement balance sheet and income statement, the authors also use
questionnaires distributed to employees and customers of PT. Tricipta
Balanced Scorecard Indotama.Dengan company can define and
communicate the strategy and direction to be taken by the company, Balanced
Scorecard also emphasizes on the combination and non-financial performance measurement
finance, thus resulting in management remains focused on business processes
overall internal and gave assurance that the actual operating performance
is running in line with the company's long term strategy and the desire
customers. With the Balanced Scorecard, allows managers to assess what
they have invested in the development of human resources, systems
and procedures for improving performance in the future. based on the results
calculations and analysis in general, it can be concluded that
based on the analysis of the Balanced Scorecard, performance of PT. Tricipta Indotama considered quite
either because there is a balance of four perspectives that exist in
Balanced Scorecard.


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