History of the Balanced Scorecard

At first, the balanced scorecard is intended to improve executive performance measurement system. Prior to the 1990's executiveperformance is measured only from the financial aspect,consequently the focus of attention and effort devoted to realizingthe executive over financial performance and the tendency to ignorenon-financial performance

Balanced scorecard initially created to address the problem ofweakness of the executive kinera measurement system that focuses on financial aspects. Then the concept was developed to complement the financial and performance measurement toolssenbagai organisasai quite important for companies to do new thinking in the era of business competition and the effectivenessorganisasai. Balanced scorecard introduced the concept of acorporate performance measurement system using criteria that the elaboration of a strategic vision of the company are classified into four perspectives that can facilitate decision making.

Perspectives of the Balanced Scorecard consists of a financial perspective, customer perspective, business process perspectiveand the perspective pembelanjaran and growth. These four perspectives offer a balance (Balance) between short and long termgoals, the results (outcomes) are used, and the driver of the work(performance drive) from the results, as well as benchmarks thathard (hard objective measure) and the softer benchmarks andsubjective

sumber : peneltian ilmiah "Analisis Kinerja Perusahaan dengan Menggunakan Metode Balanced Scorecard (BSC) pada PT. Bank Rakyat Indonesia. Tbk"