| dc.description.abstract | Fachrodian,Widia (2005) "Measuring Management Performance Using Balanced
Scorecard: The Case of Small Manufacturing Company" (A Case studv at PT Aseli
Dagadu Djogja). Accounting Department. International Program-Faculty of Economics
Islamic University of Indonesia.
In a very complex and turbulent business environment, companies can no longer
gain sustainable competitive advantage solely by deploying tangible assets. Companies
will succeed only if they can invest and manage their intangible assets and capabilities
Financial measures alone, however, are insufficient for guiding and evaluating how
companies create future value through investment in customers, employees processes
and innovation. Nowadays, the financial accounting model must be expanded to
incorporate the valuation of the company's intangible asses and intellectual assets As a
result, it raises a necessity to use balanced scorecard.
The objective of the research is to know the possibility of implementing balanced
scorecard as management performance measurement system in small manufacture
company. The examination process are, first by describing the mission into company's
strategy, next are translating and adapting them to become PT Aseli Dagadu Djogja
performance measurement according to balanced scorecard classification which are
dnided into lour perspective, they are financial, customer, internal business process and
learning and growth.
The financial perspective using income, ROI, and financial ratio as performance
measurement. The customer perspective using number of sales, percentage of
satisfaction, trust, and loyalty of customer as performance measurement The internal
business process perspective using increasing product quality, defect product and
eiiectively ol of debts collecting activity as performance measurement The learning
and growth perspective using ratio of training expense toward .total employee ratio of
trained employee toward total employee and the percentage of capability, commitment
and readiness in facing global of employee as performance measurement,"The evaluation
of each performance measurement in four different perspective showing cause and effect
relationship.
Based on the research result, the current performance measurement system of PT
Aseli Dagadu Djogja was considered no longer adequate in responding the complex and
turbulent business environment. It revealed that the management should use balanced
scorecard in measuring the performance of the company. In order to be successful "it
would be better to uie the form of balanced scorecard which has already determined ' | en_US |
