Top PDF The Performance Prism: Alternative model to the Balanced Scorecard

The Performance Prism: Alternative model to the Balanced Scorecard

The Performance Prism: Alternative model to the Balanced Scorecard

The balanced scorecard, with its four perspectives, focuses on financials (shareholders), customers, internal processes, plus innovation and learning. In doing so it downplays the importance of other stakeholders, such as suppliers and employees. The business excellence model combines results, which are readily measurable, with enablers, some of which are not. Shareholder value frameworks incorporate the cost of capital into the equation, but ignore everything (and everyone) else. Both activity based costing and cost of quality, on the other hand, focus on the identification and control of cost drivers (non-value-adding activities and failures/non-conformances respectively), which are themselves often embedded in the business processes. But this highly process focused view ignores any other perspectives on performance – such as the opinion of shareholders, customers and employees. Conversely, benchmarking tends to involve taking a largely external perspective, often comparing performance with that of competitors or other ‘best practitioners’ of business processes. However, this kind of activity is frequently pursued as a one-off exercise towards generating ideas for – or gaining commitment to – short-term improvement initiatives, rather than the design of a formalised ongoing performance measurement system.
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Solving the Measurement Puzzle: How EVA and the Balanced Scorecard Fit Together

Solving the Measurement Puzzle: How EVA and the Balanced Scorecard Fit Together

By integrating both EVA and the Balanced Scorecard, the fast-food franchiser was able to create synergies that overcame the weaknesses of the individual methodologies. Had EVA alone been used, a manager would have trouble making trade-offs among alterna- tive strategic objectives. For instance, in a business that lives and dies based on customer service and relationship management, a manager would consis- tently make the trade-off between a happy customer and a saved dollar in favor of the former. An EVA model would not help an individual make this strate- gic trade-off. In contrast, had the Balanced Scorecard alone been used, the connection between a happy customer and EVA would have been less robust. We have discussed several of the benefits and concerns associated with two of the most popular performance measurement frameworks: the Balanced Scorecard and Economic Value Added. We have also explored how the two philosophies might fit together, and illustrated with some examples. Our conclusion
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Company Performance Analysis with Balanced Scorecard Approach

Company Performance Analysis with Balanced Scorecard Approach

Data used in this research is primary data were collected by questionnaires that distributed to respondents and secondary data that is financial statement reports, operational archives, document and form that relevant with research goal. The model of analysis used in this research is Balanced Scorecard Approach.

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PENGUKURAN KINERJA TI DENGAN MENGGUNAKAN IT BALANCED SCORECARD PADA PT. PACIFIC 2000. FUTURES - Binus e-Thesis

PENGUKURAN KINERJA TI DENGAN MENGGUNAKAN IT BALANCED SCORECARD PADA PT. PACIFIC 2000. FUTURES - Binus e-Thesis

Gambar 2.4 Model Lima Daya Porter 23 Gambar 2.5 SWOT Analysis Framework 31 Gambar 2.6 Analisis SWOT 32 Gambar 2.7 IS Strategic Grid 37 Gambar 2.8 Class Produksi Proses Diagram Sebab dan Akibat 41 Gambar 2.9 Hubungan Sebab Akibat 41 Gambar 3.1 Struktur Organisasi Perusahaan 50 Gambar 3.2 Proses Bisnis Perusahaan 60 Gambar 3.3 Struktur Organisasi Divisi TI 62 Gambar 3.4 Arsitektur Jaringan 66 Gambar 3.5 Proses Bisnis TI 67 Gambar 3.6 Analisis Model Porter 69 Gambar 3.7 IS Strategic Grid 91 Gambar 4.1 Langkah-langkah Pembangunan IT Balanced Scorecard 95 Gambar 4.2 Penyelarasan Visi Dan Misi Perusahaan dengan TI 97 Gambar 4.3 Penyelarasan Strategi Perusahaan Dengan Strategi TI 99
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EVALUASI KINERJA PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA PROBOLINGGO DALAM PERSPEKTIF BALANCE SCORECARD

EVALUASI KINERJA PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA PROBOLINGGO DALAM PERSPEKTIF BALANCE SCORECARD

Skripsi berjudul “ Evaluasi Kinerja Perusahaan Daerah Air Minum (PDAM) Kota Probolinggo dalam Perspektif Balanced Scorecard ” telah diuji dan disahkan oleh Fakultas Ilmu Sosial Dan Ilmu Politik Universitas Jember pada: hari, tanggal : Rabu, 25 September 2013

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Cost Management Accounting & Control, Chapter 13

Cost Management Accounting & Control, Chapter 13

9 Basic Concepts of the Balanced Scorecard • choosing the market and customer segments the business unit intends to service • identifying the critical internal and business processes[r]

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BALANCED SCORECARD Balanced Scorecard

BALANCED SCORECARD Balanced Scorecard

Suatu konsep untuk mengukur kinerja seseorang secara berimbang dari dua perspektif utama, yakni perspektif keuangan dan juga perspektif non keuangan dalam jangka pendek maupun jang[r]

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Test bank Cost Accouting 6e by Rainborn Chapter 1

Test bank Cost Accouting 6e by Rainborn Chapter 1

A lead indicator reflects future financial and nonfinancial outcomes. An good example would be the number of employees trained on a new transaction processing system. Lead indicators are better guides for strategic planning, because they provide information on outcomes more quickly than do lag indicators.

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The Relationship between Non-Financial Performance and Financial Performance Using Balanced Scorecard Framework: A Research in Cafe and Restaurant Sector

The Relationship between Non-Financial Performance and Financial Performance Using Balanced Scorecard Framework: A Research in Cafe and Restaurant Sector

Recently there is a tremendously rapid growth of restaurant dan café businesses in the world as eating out has become part of daily human‟s life. Surabaya as the second largest metropolitan city of Indonesia has become the center of business and commerce of Indonesia after Jakarta. Trading, hotel and restaurant industries have contributed around 38,96% to the Gross Regional Domestic Product of Surabaya in 2010 [1]. Whilst the rapid growth of the business is obvious, the competition in restaurant and café businesses have been very tight so far. In response to the high competition pressure and the dynamic market changes, many restaurants and cafés have made efforts to execute continuous improvement and necessary immediate changes in order not to be left behind the competition. Not only are restaurant and café businesses expected to provide „good‟ food and beverages but also the service delivery to the customers. In other words, restaurants dan cafés should provide both „good‟ food and beverages and at the same time „good‟ or „satisfying‟ service delivery.
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Keyword: Balanced Scorecard, BSC, employee performance measurement, Key Performance Indicator,

Keyword: Balanced Scorecard, BSC, employee performance measurement, Key Performance Indicator,

Aplikasi penilaian kinerja karyawan yang akan dibangun adalah aplikasi yang akan menerima data masukan dari pihak manajemen yang kemudian akan diproses dengan sebuah formula sehingga men[r]

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177533 EN the quantification of adulteration in ar

177533 EN the quantification of adulteration in ar

Abstract – Arabica coffee is being considered to be of better quality than robusta because of their superior taste and aroma. Adulteration of arabica with other cheaper coffee like robusta coffee has become a great problem related to authentication of food products. Ground coffee samples are most challenging to be discriminated each other and visual inspection by our eyes or even machine vision method becomes very difficult. For this reason, in this research we propose a new analytical method based on UV-visible spectroscopy for quantification of adulteration in arabica-robusta coffee blend. The proposed method is easy to use, low cost with affordable spectrometer and safe for environment with free-chemical analysis. A number of 100 samples was used as samples with different degree of adulteration (10-60% of robusta concentration in arabica-robusta coffee blend). Spectral data of aqueous samples was obtained using a UV-visible spectroscopy in the range 200-400 nm. The result shows that calibration model using selected subintervals (iPLS model) can improve the prediction performance of calibration model using full spectrum (FS-PLS). It is noted that iPLS model removed wavelengths that is not related to the quantification of adulteration in arabica-robusta coffee blend. This study has shown a potential application of using UV-visible spectroscopy for simple and low cost tool to detect the authentication of arabica coffees.
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T2 932014006 Daftar Pustaka

T2 932014006 Daftar Pustaka

Serfas, S. 2011. Cognitive Biases in the Capital Investment Context: Theoritical Consideration and Empirical Experiments on Violations of Normative Rationality. Dissertation, Chemnitz University of Technology, Germany . Shadish, R.W., T. Cook, dan D.T. Campbell. 2002. Experimental and Quasi-

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LANDASAN TEORI  PENERAPAN ZACHMAN FRAMEWORK DAN IT BALANCE SCORECARD DALAM MERANCANG ARSITEKTUR SISTEM INFORMASI (STUDI KASUS BIRO AKADEMIK UPN “VETERAN” JAWA TIMUR).

LANDASAN TEORI PENERAPAN ZACHMAN FRAMEWORK DAN IT BALANCE SCORECARD DALAM MERANCANG ARSITEKTUR SISTEM INFORMASI (STUDI KASUS BIRO AKADEMIK UPN “VETERAN” JAWA TIMUR).

Enterprise Architecture Framework mengidentifikasikan jenis informasi yang dibutuhkan untuk mendeskripsikan arsitektur enterprise, mengorganisasikan jenis informasi dalam struktur logis, dan mendeskripsikan hubungan antara jenis informasi tersebut. Informasi dalam arsitektur enterprise sering dikategorikan dalam model-model atau sudut pandang arsitektural. Dalam mengembangkan arsitektur enterprise, perlu diadopsi atau dikembangkan sendiri suatu EA framework untuk arsitektur enterprise. Terdapat berbagai macam framework yang dapat dimanfaatkan untuk pengembangan arsitektur enterprise, seperti: Zachman Framework, Federal Enterprise Architecture Framework (FEAF), DoD Architecture Framework (DoDAF), Treasury Enterprise
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MEASURING THE PERFORMANCE OF KOPERASI SEKOLAH PERINTIS SMA NEGERI 7 PURWOREJO EMPLOYING BSC (BALANCED SCORECARD) METHOD.

MEASURING THE PERFORMANCE OF KOPERASI SEKOLAH PERINTIS SMA NEGERI 7 PURWOREJO EMPLOYING BSC (BALANCED SCORECARD) METHOD.

Terkait penurunan keterlibatan kinerja siswa dalam berkoperasi peneliti berminat untuk mengukur kinerja Koperasi Sekolah Perintis SMA Negeri 7 Purworejo dengan menggunakan metode BSC (Balanced Scorecard). Setiap organisasi mengharapkan kinerja yang memberikan kontribusi untuk menjadikan organisasi sebagai suatu institusi yang unggul dikelasnya. Dibutuhkan suatu penilaian kinerja yang dapat digunakan menjadi landasan untuk mendesain sistem penghargaan agar personel menghasilkan kinerja yang sejalan dengan kinerja yang diharapkan oleh organisasi. Menurut penulis, partisipasi siswa dalam kegiatan berkoperasi sekolah dapat mempengaruhi kinerja koperasi karena dalam Koperasi Siswa Peritis siswa lah yang memegang peranan penting dalam kepengurusan sedangkan guru hanya bertugas mengawasi serta membimbing saja.
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Integrasi Personal Balanced Scorecard, Psikologi Integral, dan Positive Organization Behaviour  Scholarship sebagai Pendekatan Komprehensif di Perusahaan Organisasi | Effendy | Buletin Psikologi 18822 56183 1 PB

Integrasi Personal Balanced Scorecard, Psikologi Integral, dan Positive Organization Behaviour Scholarship sebagai Pendekatan Komprehensif di Perusahaan Organisasi | Effendy | Buletin Psikologi 18822 56183 1 PB

Kinerja suatu organisasi sering diukur dari tangible assets, yaitu physical assets/ aset fisik (seperti gedung, tanah, mesin, dan lain- lain) dan financial capital (seperti cash flow, profit, equity instruments, dan lain-lain). Kinerja dari tangible assets justru tergantung intagible assets (seperti image company, brand, data base, dan SDM). Sistem sebagai dukungan dalam organisasi menjadi kebu- tuhan agar kinerja organisasi berjalan dengan baik. Performance Management System menjadi kebutuhan untuk pengem- bangan organisasi, dimana tujuannya adalah untuk mengoptimalkan potensi individu, potensi tim, potensi pemimpin, dan potensi organisasi, sehingga organisasi akan berkembang dan memiliki kinerja yang baik.
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Balanced Scorecard: Perspektif Baru dalam Menilai Kinerja Organisasi | Gunawan | Jurnal Akuntansi dan Investasi 459 1448 1 PB

Balanced Scorecard: Perspektif Baru dalam Menilai Kinerja Organisasi | Gunawan | Jurnal Akuntansi dan Investasi 459 1448 1 PB

Cost, revenue dan laba Strategic Business Unit (SBU) adalah metoda yang telah digunakan untuk menilai kinerja prestasi strategi. Laba SBU dievaluasi dengan beberapa ukuran nonfinansial termasuk customer dan employee satisfaction, delivery performance dan process improvement. Tipe informasi yang relevan untuk critical success factor sering dipresentasikan dalam format balanced scorecard. Blocher, et al. (1999) memberikan contoh dari critical success factor yang potensial dan bagaimana mereka mungkin diukur dalam balanced scorecard SBU.
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The Moderating Effect of Procedural Justice on the Effectiveness of the Balanced Scorecard in Improving Managerial Performance through Organizational Commitment | Supriyadi | Gadjah Mada International Journal of Business 5507 9386 1 PB

The Moderating Effect of Procedural Justice on the Effectiveness of the Balanced Scorecard in Improving Managerial Performance through Organizational Commitment | Supriyadi | Gadjah Mada International Journal of Business 5507 9386 1 PB

The  study  selected  Lipe  and Salterio’s (2000) instrument based on three  reasons.  First,  as  suggested  by Kaplan and Norton (1996), Lipe and Salterio’s instrument has been specifi- cally developed based on division strat- egy  introduced  in  their  experiment. Second, they decided to select sixteen items of measures based on the consid- eration  that  individual  cognitive  ca- pacity to appropriately process cues of information  is  between  fifteen  to twenty  cues.  Moreover,  Lipe  and Salterio (2000) and Liedtka et al. (2007) indicate that measuring individual per- formance based on too few variables may not represent the real conditions; however,  employing  too  many  vari- ables may complicate the process. The final reason is that Lipe and Salterio (2000)  have  done  a  pilot  testing  for their instrument to groups of MBA and accounting students resulting in valid representative of the BSC categories. The items for learning and growth perspectives  are  hours  of  employee training per employee, employee sug- gestions per employee, average tenure of sales personnel, and stores comput- erizing. The four items used in internal business  perspective  include  returns to  suppliers,  average  major  brand names/store, average markdowns, and average orders filled within one week. The items used in customer perspec- tive are repeat sales,  returns by cus- tomer as percentage of sales, customer satisfaction rating, and captured cus-
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Keyword: performance analysis, Balanced Scorecard,

Keyword: performance analysis, Balanced Scorecard,

Penelitian ini bertujuan untuk menganalisis kinerja koperasi susu di Yogyakarta. Pendekatan Balanced Scorecard (BSC) digunakan untuk menganalisis indikator kinerja yang diturunkan dari visi, misi, dan tujuan strategis Koperasi Susu Warga Mulya sebagai organisasi bisnis. Berdasar hasil analisis, diperoleh sepuluh Key Performance Indicator (KPI) dari empat perspektif BSC untuk mengukur kinerja koperasi secara komprehensif. Pengukuran dilakukan dengan mengkuantifikasi pencapaian target kinerja menggunakan Objective Matix (OMAX). Hasil analisis menunjukkan Koperasi Warga Mulya memiliki kinerja terbaik pada perspektif pertumbuhan dan pembelajaran dan terburuk pada perspektif pelanggan.
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THE BALANCED SCORECARD MAKSIMALISASI EMP

THE BALANCED SCORECARD MAKSIMALISASI EMP

Dalam manajemen strategi dikenal alat analisis yang bertujuan untuk menunjang proses manajemen yang disebut dengan balanced scorecard. Balanced scorecard dimulai dan diperkenalkan pada awal tahun 1990 di Amerika Serikat oleh Kaplan dan Norton melalui suatu riset tentang “Pengukuran kinerja dalam organisasi masa depan”. BSC terdiri atas empat tolak ukur atau perspektif, yaitu perspektif keuangan, pelanggan, proses internal, dan pembelajaran/ tumbuh. BSC bukan hanya memberikan suatu kemungkinan bagi manajemen untuk mengukur kinerja, namun mengarahkan program setelah suatu skenario dibuat dalam perencanaan (Rangkuti, 2014: 3-4). Penelitian ini membahas penggunaan metode BCS pada asuransi syariah di PT Asuransi Takaful Umum Cabang Padang tahun 2014.
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T2 912013021 Daftar Pustaka

T2 912013021 Daftar Pustaka

Improve Public Sector Results With A Balanced scorecard: Nine Steps To Success, Balance Scorecard Institute, U.S Foundation for Performance Measurement.. Measuring Hotel Performance: [r]

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