PENERAPAN MODEL PENGUKURAN KINERJA PT. BUMI KENCANA MURNI MADIUN DENGAN MENGGUNAKAN BALANCED SCORECARD

ENGGAR RAGIL KUSUMA WARDHANI

Abstract


PT. Bumi Kencana Murni Madiun Chemical Industry is company producing Calcium Carbonate (CaCo3). During the time performance measurement used by company still limited to just measurement financial with the measuring rod financial statement. Financial statements as measuring rod of performance unable to again depict the point of strategic company in a condition go to the excellence compete. The tight Emulation condition claims the more performance measurement of complex and relevant to fulfill requirement of company information. Is in consequence needed a performance measurement including finance aspect, operational, client and also employees.
Performance measurement by Balanced Scorecard can fulfill the company requirement. Balanced Scorecard present to with refer to the measurement of company performance from four corners look into that is financial perspective, customer perspective, internal of business perspective, learning and growth perspective. Measurement of Balanced Scorecard early from determining vision, mission, and company strategy. Here in after vision attributed to the strategy and strategy connected by measurement of critical success factor from four in perspective in Balanced Scorecard. At every the in perspective determined by a target, goals and measuring rod becoming base of measurement of company performance.
Measuring rod used in financial perspective is return on equity, current ratio, account receivable turnover, total of asset turnover, and profit margin of on sales. Measuring rod used in customer perspective is customer retention, number of new customer, on time delivery, and sales return. The measure used in internal business process perspective is yield rate, sales growth and supplier leadtime. Measuring rod used in learning and growth perspective is employee turnover, output of labour hours, and absenteeism.
During The Time PT. Bumi Kencana Murni Madiun still conduct the performance measurement of pursuant to just value financial, that is by using analysis of Return On Investment ( ROI) that result of company performance during the time assessed unfavourable because the assessment less fair, because other; dissimilar factors ( for example: customer, process the internal business, and also growth) what possible progressively goodness is not reckoned.
Pursuant to result of company performance by using well enough method Balanced Scorecard. This matter shown each in perspective .in customer perspective, sum up the customer newly experience of the improvement equal to 5,88% in the year 2003. On time Delivery mount from year to year. In internal business perspective knowable indicator yield rate of handicap product yielded by PT. Bumi Kencana Murni Madiun very small. And at the learning and growth perspective of the company Employee Turnover value is getting smaller, the output per labours increasing 1,69 kg/hour at 2003.
Pursuant to above analysis, inferential hence that applicable Balanced Scorecard in PT. Bumi Kencana Murni Madiun because of Balanced Scorecard do not assess the performance from just finance aspect but from aspect of non finance also.

 

Keyword : BALANCED SCORECARD

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/39/jiptummpp-gdl-s1-2005-enggarragi-1942-PENDAHUL-N.pdf


Keywords


BALANCED SCORECARD