KONSEP BALANCED SCORECARD DAN KENDALA PENERAPANNYA
KONSEP BALANCED SCORECARD DAN KENDALA PENERAPANNYA
Abstract
Balanced Scorecard merupakan sistem pendekatan strategi manajemen yang dikembangkan Robert Kaplan dan David Norton semula digunakan untuk memperbaiki sistem pengukuran kinerja. Balanced Scorecard dalam perkembangannya menjadi empat perspektif yaitu keuangan, pelanggan, proses bisnis internal, pembelajaran dan pertumbuhan, serta digunakan untuk mengukur kinerja organisasi secara komprehensif. Meskipun sistem ini cukup komprehensif dalam mengukur kinerja organisasi dan berhasil diterapkan pada banyak perusahaan, tetapi ada banyak juga kendala dalam penerapannya.
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