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Balance Scorecard sebagai Alat Ukur Kinerja Perusahaan

Author

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  • Suprayitno, Eddi

    (Universitas Islam Sumatera Utara)

Abstract

Kaplan dan Norton pada tahun 1990-an mengemukakan bahwa balance scorecard merupakan salah satu teknik yang dapat digunakan untuk mengukur kinerja dengan berdasarkan empat perspektif, yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal serta perspektif pembelajaran dan pertumbuhan. Keempat kartu skor ini menawarkan suatu keseimbangan antara tujuan jangka pendek dan panjang. Hasil yang diinginkan merupakan pemicu kerja dari hasil tersebut serta tolak ukur yang pasti dan tolak ukur yang lebih lunak dan subjektif

Suggested Citation

  • Suprayitno, Eddi, 2006. "Balance Scorecard sebagai Alat Ukur Kinerja Perusahaan," OSF Preprints yehct, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:yehct
    DOI: 10.31219/osf.io/yehct
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