PERANAN BALANCED SCORECARD (BSC) DALAM MENGHADAPI PERUBAHAN LINGKUNGAN BISNIS

Abstract

The main goal of performance assessment is to motivate
employees in achieving Company’s goal and to obey the behavioral
standard in order to produce actions and results
needed. The performance assessment system chosen by
company, in general, is only related to financial perspective.
In this globalization era recently, financial benchmark is no
longer appropriate to asses Company’s performance because
of their lack of information. Based on Balance
Scorecard approach, the executive financial performance
must reflect the performance in satisfying the customer
needs, productive internal business process and cost effective,
with/out the development of productive and committed
employees. Further, Balance Scorecard will analyze through
those four key areas to assist traditional accounting assessment
in order to evaluate the successful of the company and
determine the company’s direction. The perspective areas
which include in Balance Scorecard are financial, customer
satisfaction, internal business process and learning and development.
The Balance Scorecard combination of the four
perspectives mentioned above, will assist the managers in
order to distinguish all relations which drive to the development
of decision making and problem solving in the company.
Key word: balanced scorecard, performance