SISTEM PENGUKURAN KINERJA PERUSAHAAN MENGGUNAKAN KONSEP BSC GENERASI KEDUA

Abstract

Performance measurement is a method to monitor company’s growth that needed in recent competitive era. Prior with only financial perspective, concept of performance measurement system was developed continuously. Balance scorecard (BSC), that combine both financial perspective and non-financial perspective, is very popular concept. Having weaknesses in definition and criteria to determine finest performance measurement attributes, BSC is continuously developed. This paper discussed the second generation of BSC concept and implementation in company. Final result of this research is design of company’s performance evaluation.