PENGUKURAN KINERJA PERSPEKTIF KEUANGAN DENGAN BALANCED SCORECARD PADA PT HADJI KALLA CABANG COKROAMINOTO
Published 2025-12-14
Keywords
- balanced scorecard,
- performance measurement
How to Cite
Abstract
The balanced scorecard is a management framework used to measure organizational performance. A company's performance measurement is influenced by two factors: internal factors (factors that can be controlled) and external factors (factors that cannot be controlled). Internal factors consist of two parts: managerial and financial capabilities. External factors include political, economic, cultural, social, and other conditions. To survive in the business world, a company must also have a competitive advantage in the form of managerial or financial capabilities. To improve capabilities, profits, or strengths, it must first understand the current performance measurement conditions. In performance measurement, there are four perspectives in the balanced scorecard to measure performance: financial perspective, customer perspective, internal business perspective, and learning and growth.
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