ANALISIS PENERAPAN KONSEP BALANCED SCORE CARD (BSC)SEBAGAI ALAT UKUR KINERJA MANAJEMEN PADA PERUSAHAAN PT. PESONA REMAJA MALANG

Mayasari, Diyan (2009) ANALISIS PENERAPAN KONSEP BALANCED SCORE CARD (BSC)SEBAGAI ALAT UKUR KINERJA MANAJEMEN PADA PERUSAHAAN PT. PESONA REMAJA MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

Title: ” Analyse Applying Conception Balanced Scorecard ( BSC) As A Means Of Measure Management Performance PT. Pesona Remaja Malang. The aim of this research is to descript the company work system reviewed from the perspective of finance, customer, internal business process and the perspective of learning and growth. The perspective of finance used the Return On Equity, Return On Assets , Profit Margin on Sales and Sales growth. The perspective of customer used the Customer Retention, the Number of New Customer, the On Time Delivery and Cutomer Acquisition. The perspective of internal business process used the Troughput time, Manufacturing cycle Efectifity dan error rate. And the perspective of learning and growth used the Employee Productivity, the Employee Turn Over, Employee trainning and the Absenteeism indicators. To describe the judgment result of the company work system, it was done the measurement with Time Series Analysis, by comparing the analysis result between the indicators used from one period to another period during the research, namely in 2007-2008 period. Based on the counting result of the four perspectives available on the Balanced Scorecard, showed that the company work system was quite good. This was showed by the result of the three perspectives that good; it was the perspective of customer, internal business process and the perspective of learning and growth. While the perspective of finance showed the worse work system, where from some indicators used always decrease from year to year during the research. Based on the conclusion above, the writer can give an implication to the company in order to improve the efficiency of company operational, so that ROA, net present value and Profit Margin on Sales can improve. The company should always try to improve the service to the customer by sending on time and improve the quality of its product to make the customer satisfy. The effectiveness of time utilization for the production process. Beside, the employee wealth must be more paid attention, so the workers are motivated to work better and the employee productivity can improve. The company should use the Balanced Scorecard method, because with that method, the company can measure the company work system from the aspect of finance and non-finance and make sure that the company goals are achieved.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 20 Jun 2012 02:46
Last Modified: 20 Jun 2012 02:46
URI: http://eprints.umm.ac.id/id/eprint/8631

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