ANALISIS PENERAPAN EMPAT PERSPEKTIF BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PERUSAHAAN PT. ABC

Abstract

The performance measurement has played important role in evaluating how a company had achieved its goal in a period. The measurement of financial performance has not been sufficient in a today complex business environment. So, there was a need of performance measurement method that could measure the performance of the company comprehensively and rateably in terms of financial perspective and non-financial perspective, that was Balanced Scorecard method. This research was performed at PT ABC to know how the performance of the company if measured with Balanced Scorecard. This was due to the company was using financial performance measurement. The data collection has been using field research, such as interviews, observations and questionnaires to the customers and employees as well as library research and documentary studies. The result of the studies of PT. ABC’s performance using the four perspectives of Balanced Scorecard had shown quite good. The conclusion of the studies were Balanced Scorecard could be implemented as a tool of performance measurement that gave comprehensive and balanced picture regarding the performance of the company in terms of financial and non-financial perspectives. It was also suggested that the use of Balanced Scorecard as a tool to measure the performance of PT ABC so that the management of the company would plan and make decision prudently in order not to sacrifice long-term interests of the company.