'
30
Balanced
Scorecard consists
of
an
integrated
set
of
performance
measures that
are derived
from
cornpany's strategy and that
support the
company's strategy
throughout
the organization.
terin egrasi y-ang
diturunkan dari
strategi perusahaa.'1 dan yang mendukung
strategi perusahaan secarn keseluruhan organisasi.
'7
.
Horgren. Sundem,
Stratto'l
;;
Balanced Scorecard is
a
peiformance
measurement
and
reporting system that
i!
strikes
a
balance
between
financial and
operating measures,
links
peiformance
to rewards,
and gi1!e
CXJ7licit recognition
to the diversity
of organizational
goals.
Balanced
Scorecard
adalah
sistem
pengukuran
pelapornn kinelja
yang
mencapai
keseimb'dllga:'l
antara
ukuran-ulruran
iL"1lll:lSial
dan
o:pemsional,
menghubung!<::an kinerja
dengan
pengharga&'1, dan m;;mbetil;:an pengenalan
8.
Edward
J. Bl<:!Ck:er, Kung A
dan
Thomas W. Lin
Balanced
Scorecard
is an accounting
report
include
the firm critical
success
factors in
four area:
(I) financial
perfomumce,
(2)
customer
satisfaction,
(3)
irJenuzl business process,
(4)
innovation
and learning.
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