ANALISIS KINERJA PERUSAHAAN ROKOK ALAM SUBUR (MARTINA) DENGAN MENGGUNAKAN PENDEKATANBALANCE SCORE CARD (Studi Perusahaan Rokok di Probolinggo)

Firmansyah, Anda Agus (2007) ANALISIS KINERJA PERUSAHAAN ROKOK ALAM SUBUR (MARTINA) DENGAN MENGGUNAKAN PENDEKATANBALANCE SCORE CARD (Studi Perusahaan Rokok di Probolinggo). Other thesis, University of Muhammadiyah Malang.

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Abstract

Keywords: BALANCE SCORE CARD, COMPANY PERFORMANCE ABSTRACT Developments in information technology, transportation and manufacturing resulted in an increasing market competition, shorter product life cycle, as well as computer applications in various aspects of the increasingly widespread. In this case the tobacco company was an industry that has the potential to compete in a competitive business environment. In order to stay competitive companies, the management company should be able to assess their performance, and can use strategies to maintain or improve market position, and must be innovative in order to produce new products according to customer desires. From the accounting process by the company, at the end of the period the company always makes the financial statements as a result of the activity or activities of the company. So that such financial statements reflect all that is happening within the company. It required an analysis tool that can describe the company's overall performance is not only financial performance but also non-financial performance. Analysis of the Balanced Score Card approach seeks to translate mission and strategy into objectives viewed from four perspectives, which include financial perspective, customer perspective, internal business and learning and growth perspective. In this case the researchers conducted research on tobacco companies Alam Subur (Martina) in the financial statements in 2002-2004, using the Balanced Scorecard approach. Instruments that exist at the balance scorecard as a consideration of the calculation is located at: financial a.Perspektif The ability of the company in allocating funds to the achievement of corporate objectives of achieving the maximum revenue by minimizing operational costs, with attention to ROI. Profit margin on sales and growth rate on sales. b.Perspektif customers The ability of the company in terms of improving services, taking into consideration the ability to retain existing customers, the company's ability to attract new customers, minimize complaints leveled at the company, as well as timely delivery. Companies are required to meet the needs of the company is good and healthy. Internal c.Perspektif business In the internal perspective of a business enterprise to fulfill what is standardized by the balanced scorecard is to pay attention to management control efficiency (MCE) is more than 1, the yield rate, and increasing idle capacity. In other words that the criteria for balanced scorecard on the internal perspective of a business can be met and performance is good and healthy. d.Perspektif learn and grow In the perspective of learning and developing related to labor productivity, labor turnover, number of training conducted is also the level of attendance at public relations firm. Alam Subur (Martina) Kraksaan is good and healthy. This is supported by the results of the analysis conducted. So the perspective on learning and growing company is good and healthy as a business application of balance score card on the company, it can be said the company's performance is good and healthy. This can be seen that the importance of the role of balanced scorecard rating for the company evaluated from the perspective that there are very necessary.

Item Type: Thesis (Other)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economic > Department of Management
Depositing User: Zainul Afandi
Date Deposited: 02 Jun 2012 08:48
Last Modified: 02 Jun 2012 08:48
URI: http://eprints.umm.ac.id/id/eprint/6435

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