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Evaluasi kemungkinan pembangunan balanced scorecard sebagai alat ukur kinerja (studi kasus pada PT Arkananta Apta Pratista)

HANASTIANA, METTA RENATIE , Dr. Bambang Riyanto LS, MBA,Ak

2009 | Skripsi | S1 Accounting

The more global the business environment, the more tight the competition of businessman. In order that permanent can hold out, compete and grow the company must adapt with any changes in the business environment. The company have to make continuous improvement in all aspects. One aspect that is important to pay attention of company is the performance of that company.

Balanced scorecard classify performance measurement into four perspectives, are financial, customer, internal business process, and learning and growth. This four perspectives offer the balance thru the long term objectives and short term objectives, namely the wanted result, performance booster, and performance measurement.

The objective of this research is to know the performance measurement system that exist in the company and see the possibility development of balanced scorecard as performance measurement in PT Arka. This research is the case study of PT Arkananta Apta Pratista. The method that used is field research method.

This research has a conclusion that development of balanced scorecard is necessary for the company so they can integrate well their performance measurement. Objective they will get from development of balanced scorecard is good enough for the company growth in growth phase and the barrier can be overcome with the continuous improvement in the body of company.

Kata Kunci : balanced sorecard, performance measurement, measurement, perspective.


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