Robertus Sidartawan
( Staf Pengajar Jurusan Teknik Mesin, Fakultas Teknik, Universitas Jember)
ABSTRACT: Strategy formulated by a company and already translated into operational terminology must be measured in the performance. Merely judging company’s performance in the financial term can be misleading because the favorable financial performance may be obtained by sacrificing the company’s long-term interest. In contrast, unfavorable short-term financial performance becomes evident because the company does investment for long-term interest. The objective of research seems to measure company’s operational performance reviewed from financial and customer aspects of balanced scorecard method. Data have been collected through library research and field research. Results of research indicate that in general, company performance seems favorable under the determination of both perspectives of balanced scorecard. Financial and customer perspectives indicate expected growth. In the financial perspective, the number of shareholder reduces because of the ineffectiveness of using production cost with additional cash expense for the cost due to unexpected economic recovery. In the customer perspective, it improves customer acquisition. It may be seen by increasing customer retention for customer total aspect. Such conditions prevail by failed economic recovery due to decreasing customer purchasing power.
Keywords : company performance, balanced scorecard, financial perspective, customer perspective
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