Penerapan Balanced Scorecard Sebagai Evaluasi Kinerja

Studi Kasus Pada Cv. Pelita Aluminium Surabaya

Abstract

In facing an increasingly competitive business environment, accurate and comprehensive work and information measurement methods are needed. Companies must realize that not only financial capabilities must be considered but also non-financial capabilities such as consumer and employee needs. Many companies currently still use traditional performance systems, namely assessing performance based on finance alone so that they pay less attention to non-financial. In this case, the method that can be used is the Balanced Scorecard. The purpose of using the Balanced Scorecard method is to measure financial and non-financial performance. With the Balanced Scorecard, the company's vision, mission, and strategy are translated into targets and benchmarks through four perspectives, namely the financial perspective, customer perspective, internal business process perspective, and learning and growth perspective that will support the company's success. Determining and implementing the right strategy for its targets makes it easier for companies to survive in increasingly fierce competition. Three principles that make it possible to link the Balanced Scorecard with business unit strategies are the existence of a causal relationship, performance triggers, and relationships with finance to get maximum results. Implementing the Balanced Scorecard requires cooperation and commitment between employees and management.