Intangible Asset, Kunci Sukses Utama Implementasi Balanced Scorecard  

Oleh:

Soeherman, Bonnie

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Akuntansi dan Teknologi Informasi; Berkala Hasil Penelitian, Gagasan Konseptual, Kajian, dan Terapan vol. 7 no. 2 (Nov. 2008), page 88-98.
Topik: Balanced scorecard; Intangible Asste; Learning & Growth

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The Balanced Scorecard (BSC) philosophy comes as a holistic and comprehensive management system to achieve trategy effectively. Its compatibility makes BSC more popular for any organizations today. Researches and theory developments rises in line to response the circumstance changes. The BSCsuccess supports by any several aspects such as culture, human competency and skill, leadership role and managemnet support, and technology itself as intangible assets. These aspects categorized as BSC fundamental perspective, learning and growth. It has proven how these aspects drive a strategic achievement and organization succes. For these reasons, management team must pay more ettention on intangible asseta as key succes fundamental and align this perspective to strategy. This literature research tries to build a synthesis for how intangible assets play a role as the success factors for BSC and overall organization success. The most important paradigm is that intangible assats must align with BSC and organization's dream. Finally, this paper tries to discuss the role of intangible assets from different perspective.

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