The Implementation of The Balanced Scorecard in The Service Organization
ZULFIKAR FAHMI (Pembimbing: Rob van der Wal, Drs.), Rob van der Wal, Drs.
Today organizations are competing in the information age. The shifting from industrial age to information age gives organizations the ability to exploit and mobilize intangible assets. The use of conventional performance indicator is less suitable to implement in the service organizations. Customer satisfaction is the decisive factor to be competitive and success in the service industry. Therefore, the use of conventional performance indicator needs to be combines with non-financial performance indicator. The Balanced Scorecard has the ability to measure both financial and non-financial performance indicators. This ability to measure non-financial performance is suitable with the characteristic of service industry. Further analysis shows that the implementation of the Balanced Scorecard in banking company increases the financial performance of the company.
Kata Kunci : balanced scorecard; performance measurement system; service organizations
