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Balanced Scorecard

In: Business and Management

Submitted By zafirayqt
Words 342
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Balanced scorecard merupakan sistem manajemen strategis yang diturunkan dari visi dan strategi serta merefleksikan aspek-aspek terpenting dalam suatu bisnis. Perusahaan-perusahaan inovatif tidak memandang balanced scorecard hanya sebagai sistem pengukuran operasional atau taktis, tetapi menggunakannya sebagai suatu sistem manajemen strategis yang mengelola strategi perusahaan sepanjang waktu.
Pendekatan balanced scorecard melakukan pengukuran kinerja berdasarkan pada aspek finansial maupun non finansial. Aspek non finansial mendapat perhatian karena pada dasarnya peningkatan kinerja keuangan berasal dari aspek non finansial yaitu peningkatan efektivitas proses bisnis, komitmen organisasi dan kepercayaan customer terhadap produk, sehingga apabila perusahaan akan melakukan pelipatgandaan kinerja maka fokus perhatian haruslah ditujukan kepada peningkatan kinerja di bidang non-finansial karena dari situlah kinerja keuangan berasal.
Dalam balanced scorecard yang ditampilkan pada Gambar 1, terdapat empat perspektif yang berbeda dari suatu aktivitas perusahaan yang dapat dievaluasi, yaitu:
• Perspektif Finansial,
• Perspektif Pelanggan,
• Perspektif Proses Bisnis Internal,
• Perspektif Pembelajaran dan Pertumbuhan.
Pemahaman akan empat perspektif ini menjadi penentu penerapan konsep balanced scorecard secara tepat dan berhasil. Perspektif finansial memberikan petunjuk apakah strategi organisasi serta implementasinya meningkatkan pendapatan keuangan organisasi. Untuk membangun balanced scorecard, unit-unit bisnis dikaitkan dengan tujuan finansial yang berkaitan dengan strategi perusahaan. Tujuan finansial berperan sebagai fokus bagi tujuan strategis dan ukuran-ukuran semua perspektif dalam balanced scorecard.
Perspektif pelanggan dalam balanced scorecard mengidentifikasi bagaimana kondisi pelanggan dan segmen pasar yang telah dipilih oleh perusahaan untuk bersaing dengan kompetitornya. Segmen yang telah dipilih ini mencerminkan keberadaan pelanggan tersebut sebagai sumber pendapatan.
Perspektif proses bisnis internal balanced scorecard mengharuskan manajer untuk mengidentifikasi proses-proses paling kritis untuk mencapai peningkatan nilai bagi pelanggan (perspektif pelanggan) dan tujuan peningkatan nilai bagi pemegang saham (perspektif finansial). Proses bisnis internal ini terdiri dari tiga komponen utama, yaitu: 1) Proses Inovasi, Proses Operasional, Proses Pelayanan.
Perspektif terakhir dalam balanced scorecard adalah mengembangkan tujuan dan ukuran yang mengendalikan pembelajaran dan pertumbuhan organisasi. Tujuan-tujuan yang ditetapkan dalam perspektif finansial, pelanggan, dan proses bisnis internal mengidentifikasi keunggulan organisasi untuk mencapai terobosan kinerja, sementara tujuan dalam perspektif pembelajaran dan pertumbuhan memberikan infrastruktur yang memungkinkan tujuan-tujuan ambisius dalam ketiga perspektif itu tercapai.

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