Analisis Balanced Scorecard di Perusahaan Leasing X  

Oleh:

Soenarno, Yanuar Nanok

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: BALANCE: Jurnal Akuntansi, Auditing dan Keuangan vol. 2,3 no. 2,1 dan 2 (Sep. 2006), page 18-27.
Topik: balance scorecards; balanced scorecard; perusahaan leasing
Fulltext: Yanuar Nano.pdf (728.14KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ135.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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The Balanced Scorecard (BSC) model requires corporations to evaluate their organizational performance from four different perspectives - financial, custumers, internal businesses, and learning and growth. Its utility lies in the prioritization of key strategic objectives that can be allocated to these four perspectives and the identification of associated measures that can be used to evaluate organizational progress in meeting that objectives (Kaplan and Norton, 1992). The BSC can not only be used as an evaluation of the organization's performance, but also to manage business process within the organizations (Cobbold and Lawrie, 2002). A case study analysis from credit company X that used BSC from 2002. The case study ilustrated how the company used BSC to set strategy and operations to achieve their goal and make it more efisien, efective and provitable.

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