ANALISIS PENERAPAN BALANCED SCORECARD DALAM MENGEVALUASI KINERJA PERUSAHAAN PT.INDOFOOD SUSKES MAKMUR TBK. TAHUN 2023-2024
Published 2025-12-10
Keywords
- Balanced Scorecard,
- Company Performance,
- PT Indofood Sukses Makmur Tbk,
- Financial Perspective,
- Internal Business Processes
- Customer Perspective,
- Learning and Growth ...More
How to Cite
Abstract
This study aims to analyze the performance of PT Indofood Sukses Makmur Tbk using the Balanced Scorecard (BSC) method, which consists of four key perspectives: financial, customer, internal business processes, and learning and growth. The research employs a quantitative descriptive approach using secondary data derived from the company’s annual reports and financial statements for the years 2023–2024. The findings indicate that, within the financial perspective, Indofood’s performance remains stable despite a decline in ROA and ROE, while ROI shows an increase, reflecting improved investment efficiency. In the customer perspective, the company demonstrates strong performance through increased sales, expanded distribution networks, and sustained brand dominance in the market. The internal business process perspective reveals efficient operations supported by substantial production assets and an integrated logistics system. Meanwhile, the learning and growth perspective shows that Indofood continues to strengthen its human resource capabilities, technological advancements, and innovation capacity to support long-term sustainability. Overall, the Balanced Scorecard provides a comprehensive evaluation of Indofood’s performance and helps identify areas for improvement that can support future strategic development
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References
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