Pengukuran Kinerja Dengan Balanced Scorecard

Authors

  • Ita Mariza Bina Nusantara University

DOI:

https://doi.org/10.21512/tw.v4i2.3815

Keywords:

performance, measurement, balanced scorecards

Abstract

Performance of the company influenced by two factors, internal factors (controllable factors) and external factors (uncontrollable factors). From the internal factors itself consist of  two parts, from managerial skills and financial side. The external factors are politic condition, economics condition, culture, social, etc. To survive in the market the company have to have the competitive advantage, it can be mangerial skills or financial side. So, to improve our ability or advantage or strength, we have to know first the performance of the current condition. There are four perspective in the Balanced scorecard to measure the performance,  financial perspective, customers perspective, internal business, and learning and growth. In this article, will be discuss about the controllable factors only and with Balanced scorecard to measure the performance  of the company.

Dimensions

Plum Analytics

References

Abernstein, Leopold. 1998. Financial Statement Analysis: Theory Application and Interpretation. 4th Ed. Illionis: Richard D Irwin Inc.

Antony, Robert N. and Vijay Govidarajan. 2003. Management Control System. 10th Ed. Boston Irwin: McGrow-Hill.

Marciello, Joseph and Calvin J.Kirby. 1998. Management Control System: Using, Adaptive System to Attain Control. 2nd Ed. Englewwod Cliffs, New Jersey: Prentice Hall Inc.

Piarce II, John A and Richard B Robinson. 1997. Strategic Management: Formulation, Implementation, and Control. 6th Ed.

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Published

2003-09-30
Abstract 2351  .
PDF downloaded 1876  .