Alternatif Pengukuran Kinerja Menggunakan Balanced Scorecard: Suatu Telaah Mengenai Kemungkinan Penerapannya di dalam Bisnis Koperasi dan Usaha Kecil Menengah  

Oleh:

Budi, Yohanes Arianto

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Telaah Manajemen: Jurnal Riset & Konsep Manajemen vol. 2 no. 1 (May 2007), page 92-100.
Topik: Balanced Scorecard; Performance Measurement; Customer Perspective; (Internal) Business Process; Financial Perspective; Learning and Growth Perspective
Fulltext: 92-100.pdf (567.86KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: TT32.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada	Lihat Detail Induk
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Isi artikel

The Balanced Scorecard concept, reflecting the performance measurement which is becomes an essential thing for a company. In a global competition, all company must show a reliable performance improvement. Beside that, we also realize that financial performance measurement is not the only indication that can reflect the real business performance. The Balanced Scorecard Concept, developed by Kaplan, measures the organization’s performance through four perspectives. They are financial, customer, internal business process and learning and growth perspectives. The core concept, try to translate the strategy into action in order to achieve organization’s goal in the long term. The action is measured and controlled continually. This paper will explain how the Balanced Scorecard make an important contribution to the company and furthermore, how this concept work in the cooperation and small business institution. In a positive view, The Balanced Scorecard Concept will help organizations (companies) to measure their performance more comprehensive and accurate.

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