PERANCANGAN BALANCED SCORECARD SEBAGAI ALAT UNTUK REVIEW STRATEGI PERUSAHAAN (STUDI KASUS PADA PT “SBP” DI SURABAYA)
ABSTRACT: Traditional systems
are considered no longer relevant because it only focuses on the financial side
of it which only reflects past performance and is not capable of providing
accurate information about the circumstances experienced by the company at the
time. Business entities who want to stay in the competition, should consider
also the non -financial. Or in other words, companies should pay attention to
balance and integration between these two aspects. Balanced Scorecard measures
the performance of four different perspectives namely: customer perspective,
internal business process perspective, learning and growth perspective, as well
as financial perspective. The Balanced Scorecard also related to the critical
success factors of business entities, which can be used to determine how large
the contribution of each non-financial perspectives of the financial
perspective, to determine how the perspectives which require special attention
from companies in order to help companies prepare themselves to face compet
ition that sooner or later it will happen. Balanced Scorecard translating
promising strategy into strategic objectives of a comprehensive, coherent,
balanced, and scalable, and can facilitate the coordination of various
strategic goals through communication, persuasion, and trust among the personnel
of the organization. PT "SBP" is the sole distributor of light brick
and cement liquid. In recent years until now, PT "SBP" still remains
a leader in the field. PT "SBP" still do not have competitors who are
able to master the world construction market like this company. The results
using the Balanced Scorecard tool indicates that PT "SBP" has
successfully implemented a variety of competitive strategies in order to
prepare themselves to face competition sooner or later it will happen.
Keywords: Balanced Scorecard,
Strategy review tool, Competitive Strategy
Penulis: MARIA FEBRINA
Kode Jurnal: jpakuntansidd120088
