ANALISIS PENERAPAN BALANCE SCORECARD UNTUK MENGUKUR KINERJA PADA PT ULTRAJAYA MILK INDUSTRY DAN TRADING COMPANY, Tbk
Published 2025-12-13
Keywords
- Balanced Scorecard,
- Corporate Performance,
- Food and Beverage Industry
How to Cite
Abstract
This study aims to analyze the performance of PT Ultrajaya Milk Industry and Trading Company Tbk using the Balanced Scorecard method as a performance measurement tool covering financial and non-financial aspects. The Balanced Scorecard approach is used to provide a more comprehensive performance overview through four perspectives: financial, customer, internal business processes, and learning and growth. This research employs a descriptive method with a qualitative approach based on secondary data obtained from the company's financial reports and annual reports for the 2020-2023 period. The results indicate that the company's performance in the financial perspective fluctuates but remains in the fairly good category. The customer perspective shows an increase in cash receipts, although it is inconsistent year by year. In the internal business process perspective, the company is considered quite efficient with a stable operating profit value. Meanwhile, the learning and growth perspective records very good performance with high employee contributions to profit achievement. Overall, the research results show that PT Ultrajaya Milk Industry and Trading Company Tbk has a fairly good to very good performance and is able to adapt to business dynamics, thus having the potential to continue growing in the future.
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References
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