ANALISIS PENGUKURAN KINERJA MENGGUNAKAN BALANCED SCORECARD PADA PERUSAHAAN DAERAH (STUDI KASUS PADA PDAM KABUPATEN BANYUMAS)
The era of global business competitive with the higher complexity requires all companies to be able to improve its performance in order to remain competitive. The orientation of the company that used to only focus on success measures of financial performance began to shift and expand their thinking...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2014
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| Summary: | The era of global business competitive with the higher complexity requires all
companies to be able to improve its performance in order to remain competitive. The
orientation of the company that used to only focus on success measures of financial
performance began to shift and expand their thinking on measures of non-financial
performance. Using the Balanced Scorecard performance measurement initiated by
Kaplan and Norton in 1992 is expected to address the needs of enterprise performance
measurement in a more comprehensive and integrated. Successful implementation of the
strategy is measured by the size of which is evident in a Balanced Scorecard.
PDAM Kabupaten Banyumas as a profit-oriented companies should also start
implementing a performance measurement system that is more comprehensive and
integrated and able to measure the success of the implementation of any strategy chosen
both financial performance and non-financial performance. Balanced Scorecard can be
used as an effective tool for strategic management system and helps PDAM Kabupaten
Banyumas be a strategy-focused organization. |
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