Balanced Sorecard a group of integrated performance measuresderived from corporate strategy and supports the company'sstrategy throughout the organization. A strategy is primarily a theoryabout how to achieve organizational goals. In the BalancedScorecard approach, top management outlined its strategy intoperformance benchmarks so that employees understand and canimplement strategies to achieve these things (Wijaya, 2003: 3)
Balance Scorecard should describe the company's strategy,starting with the long-term financial goals, and then hooking up withvarious sequences of actions to be taken with regard to thefinancial, customer, internal business processes, and workers as well as systems to produce long-term economic performance of a cool company. There is a kind of agreement that the framework of aBalanced Scorecard consists of at least four general perspectives,namely financial, customer, internal business processes and learning and growth.
sumber : peneltian ilmiah "Analisis Kinerja Perusahaan dengan Menggunakan Metode Balanced Scorecard (BSC) pada PT. Bank Rakyat Indonesia. Tbk
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