37
3)
Activity goals
Untuk
memampukan
proses
bisnis
yang efektif.
2.5.9
Perspektif
IT
Balanced
Scorecard
berdasarkan CobiT
Pengertian Balancad
Scorecard menurut
Yuwono
et.
AI. (2002,
pp7-8)
adalab:
"... a set
of measures that gives top managers
a fast but
comprehensive view of the business...includes
financial
measures that tell the
results
of
actions
already
taken...complements the
financial
measures
with
operasional
measures
on
customer
satisfaction,
internal
processes,
and
the
organization's
innovation
and
improvement
activities-operational
measures
that are the drivers of the foture financial performance. Balance Scorecard
is a
measurement
and
management system
that views
a
business
unit's
performance
from
four
perspectives:
financial,
customer,
internal
business
process, and learning and growth. "
Dengan
demikian, balance
scorecard
adalab seperangkat
pengukuran
yang
memberikan
gambaran
secara
cepat
dan
komprehensive
kepada
manajer
puncak
dalam
melihat performance bisnis yang
pengukurannya
dilihat
dari
empat
perspektif
yaitu
perspektif
keuangan,
perspektif
pelanggan,
proses
bisnis
dalam
perusabaan serta
proses pembelajaran dan
pertumbuhan.
 |