PERANCANGAN BALANCED SCORECARD DI PT POINT BREAK INDONESIA

SOELTON, MOCHAMAD (2012) PERANCANGAN BALANCED SCORECARD DI PT POINT BREAK INDONESIA. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Business competition is increasingly competitive and today's economic turbulence requires PT. Point Break Indonesia as a company must be able to deal with it. Last decade, the balanced scorecard is one of the most successful concept and design widely used in the discussion of corporate strategy, using the four perspectives in the measurement of financial, customer, internal business processes, and learning and growth. Balanced scorecard can help companies to translate the vision, mission and strategy into action by stimulation utilizing non-financial and financial indicators that are all intertwined in a causal relationship to find a comprehensive corporate performance. Balanced scorecard provides a framework and integrative thinking for management and other stakeholders to control the important changes in the organizational dynamics of competition. Many companies that have used this method and feel quite able to raise his performance, but if it is not sustainable then the development of their business will not be as expected. Persaingan bisnis yang semakin kompetitif dan turbulensi ekonomi dewasa ini mengharuskan PT. Point Break Indonesia sebagai perusahaan yang wajib mampu untuk menghadapinya. Dekade terakhir, balanced scorecard adalah salah satu konsep yang paling sukses dan banyak digunakan dalam pembahasan perancangan strategi perusahaan, dengan menggunakan empat perspektif dalam pengukurannya yaitu keuangan, pelanggan, internal bisnis proses, dan pembelajaran dan pertumbuhan. Balanced scorecard dapat membantu perusahaan untuk menerjemahkan visi, misi dan strategi ke dalam tindakan dengan memanfaatkan stimulasi indikator non keuangan dan keuangan yang semuanya terjalin dalam suatu hubungan sebab akibat untuk mengetahui performance perusahaan secara komprehensif. Balanced scorecard memberikan kerangka kerja dan berpikir yang integratif bagi manajemen dan stakeholders lainnya untuk mengendalikan perubahan-perubahan penting secara organisasional dalam dinamika persaingan. Banyak perusahaan yang telah menggunakan metode ini dan merasa cukup mampu menaikkan performance-nya, namun jika tidak dilakukan berkesinambungan maka perkembangan bisnis mereka tidak akan seperti yang diharapkan.

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