t<.!jmm yang dit ;apkan dengan
4.
Atkinson, BarJcer, Kaplan
dan
Young
29
kemudian
membandingkan
Balanced
Scorecard
is
a
set
of
peiformance
target
and
(!Jl
approach
to
performance measurement that stresses meeting
organization's
objectives
relating to both its primary and secondary objectives hence the balance.
Bal(!]lced
Scorecard
ada!a..il
seperangkat
merupakan
suatu
pende!artan untuk pengulrurnn pada
pencapaian
keseluruhan sasarnn organisasi
yang
berhnbungan
deJ1ga:n sasaran
utaJna
mauptm sasaran sekundemya- oleh
karena
5.
Robert
Simons
Balanced Scorecard is the
multiple,
linli;ed
objectives
that
companies must
achieve
to
complete
based
on
capabilities and
innovation, not
just
tangible
physical assets.
It
translates mission and strategy into objectives and measures.
Balanced
Scorecard
adalah sasarru"l-sasaran
ya.."lg saling
beJrkaitan y!illg
.
.
movas1.,
aset
terlihat
BSC menterjemahk!ill misi
dan stnite!
dalam
sasanm
ii
 |