13
2.2.2
Balanced Scorecard Framework
Menurut
Kaplan
dan
Norton
dalam bukunya
The
Strategy
Focused
Organization
How
Balanced
Scorecard
Companies
Thrive
in
the New Business
Environment (2001, p. 23), Balanced Scorecard
menawarkan kerangka kerja yang
menjelaskan strategi yang digunakan untuk membuat nilai dari empat perspektif
seperti
diilustrasikan
gambar
2.1 Balanced
Scorecard
Provides
a
Framework
to
Translate Strategy Into Operational Terms:
Gambar 2.1 Balanced Scorecard Provides a Framework to Translate Strategy Into Operational
Terms
Sumber: Kaplan, et al, 2000, p. 8
 |