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Management Accounting Balance Scorecard
Typology: Slides
2019/2020
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“ Balanced”
(Financial)
(Customer)
(Internal Business
Process )
(Learning and Growth)
BSC?
(Jeny Marmen) (Robert Kaplan dan David Norton)
“sistem imbalan” bentuk transformasi stratejik kepada seluruh tingkatan dlm organisasi keuangan dan non keuangan
4 PERSPEKTIF pada BSC
- Perspektif Finansial / Keuangan: Growth (tumbuh berkembang), Sustain (bertahan), Harvest (panen)
- Perspektif Pelanggan (Customer) :
- Perspektif Proses Bisnis Internal :
Setiap Perspektif memiliki4 komponen penting : Perspective Objectives^ Measures Target Initiatives
Mengapa BSC Relevan, Penting
dan Dibutuhkan?
- Mayoritas organisasi (apalagi birokrasi) ditentukan oleh faktor2 non keuangan,yaitu lebih pada faktor poleksosbud
Proses BSC dgn Visi dan Strategi
Financial Perspective ( O, M, T, I ) Customer Perspective (O, M, T, I) Learning and Growth Perspective ( O, M, T, I ) Internal Process Perspective ( O, M, T, I ) Vision And Strategy