Skripsi Program Studi Akuntansi
Analisis balanced scorecard untuk mengukur kinerja perusahaan pada PT. Mega Eltra Surabaya
In the face of increasingly complex business environment such as the current needs of performance measurement methods that can assess the performance of the company accurately and thoroughly. In this case the method that can be used is the Balanced Scorecard. Intended use of the Balanced Scorecard method is to measure the performance of companies from four perspectives, namely financial perspective, customer perspective, internal business perspective, learning and growth perspective.
This study aims to assess the performance of PT. Mega Eltra seen from four perspectives of the Balanced Scorecard performance measurement to balance financial and non-financial companies.
Objects used by researchers is the PT. Mega Eltra Surabaya engaged in trade. The data used is the year 2011-2012 to analyze the financial perspective, while for the other perspective using the data of non-financial companies and interview the competent parties in the company of PT. Mega Eltra.
From the results of measurements that have been made known that PT. Mega Eltra on learning and growth perspective, internal business process perspective, and a pretty good customer perspective is based on customer satisfaction and employee satisfaction which shows excellent performance. While the financial perspective there are several ratios that do not meet the standards set by the company, the Net Profit Margin, and Return On Investment. This is due to operational costs of companies that experience high increase from the previous year. While the Operating Ratio, the company is too high establish standards that must be achieved so that the effect on profits from the company., Should the standards set
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