SIX SIGMA, BALANCE SCORECARD, DAN KAITANNYA DENGAN AUDIT MANAJEMEN
Performance measurement is important factor for enterprises. Performance measurement can be used to evaluate enterprises effectiveness and to arrange reward sysem. There are many tools for performance measurement such as Six Sigma and Balance Scorecard. This paper discuss how Six Sigma and Balance S...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Udayana
2008-01-01
|
| Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/2565 |
| Summary: | Performance measurement is important factor for enterprises. Performance
measurement can be used to evaluate enterprises effectiveness and to arrange
reward sysem. There are many tools for performance measurement such as Six
Sigma and Balance Scorecard. This paper discuss how Six Sigma and Balance
Scorecard are used in performance measurement and relation between
management audit and Six Sigma and Balance Scorecard. Six Sigma and
Balance Scorecard are used in performance measurement by DMAIC methode
(define, measure, analyze, improvement, control). Management auditor can
use Six Sigma to evaluate management performance. BSC can be used by
auditor management to balance financial performance measurement as lag factor
and other nonfinancial performance measurement as lead factor, such as
customer, internal bussines process, and learning & growth perspektif (BSCFirst
Generation). But in BSC-third Generation, the relationship between
management audit with BSC is if we want to design Enterprise BSC, we must
do audit management first. |
|---|---|
| ISSN: | 2302-514X 2303-1018 |