| Summary: | The rapid development of a civilization cause a climate of intense
competition, thus, a firm's performance measurement needs necessary
adjustments, not only focusing on the financial aspect alone. This type of
measurement focuses only on the company's short-term goals and ignores the
survival of the company in the later future. Balanced Scorecard is a reflection of
the vision and mission of a company which includes four perspectives: financial
perspective, customer perspective, internal business process perspective and
learning and growth perspective.
The purpose of this study is to analyze the performance measurement of PT
Tambang Batubara Bukit Asam Tbk. Tarahan Port Unit in the balanced scorecard
perspective. Therefore, the method of analysis conducted in this study is through
knowing the company's vision and mission, setting the target of each perspective
and performance measurement from each perspective.
From the performance measurement analysis results of PT Tambang
Batubara Bukit Asam Tbk. Tarahan Port unit using the balanced scorecard
concept, it can be concluded that from the analyzed four perspectives, there are
still some performances which are not considered good or not yet able to reach the
target of which has been set-up since 2006-2010. Therefore, the company is
expected to be able to improve its performance by balancing between the
performance of financial and non financial aspects in order to realize the mission
and vision of the company.
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