MEMAHAMI KONSEP BALANCED SCORECARD

Abstract

Balanced scorecard is one of strategic planning method in strategic management system which is used as a tool for managing strategic implementation, to measure performance entirely, to communicate vission, strategic, and goal among the stakeholders in organization.

In emphasizing for “balancedâ€, balanced scorecard uses four perspective to determine the strategic goals: financial perspective, customer perspective, internal business process perspective, and learning and growth perspective.

 

Keywords: balanced scorecard, strategic management system, four perspective