Evaluation of the Implementation of Balanced Scorecard as the Company Performance Measurement System (case Study in PT PLN (persero) west Sumatera Region)

NOVA, MUTIARA YURI (2010) Evaluation of the Implementation of Balanced Scorecard as the Company Performance Measurement System (case Study in PT PLN (persero) west Sumatera Region). Other thesis, FAKULTAS EKONOMI.

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Abstract

Facing a more complex business environment, a company needs a performance measurement system which measures the company performance not only from financial perspective but also from others perspectives. Currently, balanced scorecard is the most appropriate performance measurement system to be used since balanced scorecard measures the company performance from four aspects which are financial, customer, internal business process, and learning and growth. This research is done to evaluate the implementation of balanced scorecard as the company performance measurement system in PT PLN (Persero) West Sumatera Region. Type of the research is descriptive analysis method. This research is focused to evaluate the implementation in year 200g. PT PLN (Persero) uses six perspectives to measure its performance; internal business process, customer, financial, learning and growth, administrative, and supervision. The result of the research shows that this company still needs to do some improvements in its balanced scorecard. The company should re-categorize its administrative and supervision perspective into learning and growth perspective and create a causal relationship among the perspectives. The indicators used by the company should be evaluated and made in line with the objective of each perspective. The most important thing is that the company should change the mindset of its employees, therefore they have motivation to reach a better performance. However, the company has already had a good system, but the implementation still not optimal.

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