Analysis of the BalancedScorecard as a Tool Measuring Performance At PT Semen Tonasa in Pangkep

Hasfarilla Putra, Anugrah Erlangga (2016) Analysis of the BalancedScorecard as a Tool Measuring Performance At PT Semen Tonasa in Pangkep. Diploma thesis, universitas negeri makassar.

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ABSTRACT . 2016. . Accounting Study Program. Faculty of Economics. Makassar public university. Guided by Sahade, S.Pd., M.Pd. and Samirah Dunakhir,SE.,M.Buss.,Ph.D.,Ak., CA. This research uses descriptive analysis method with case study approach. Techniques of data collection is done through questionnaires and documentation. The results of this study indicate that the perspective of financial consisted of: (1) Return on Assets (ROA) shows fluctuations, (2) Return on Equity (ROE) showed a decline in each year, (3) Total Asset Turnover (TATO) showed an increase in each year , (4) Profit Margin on Sales (PMOS) showed a decrease, and (5) Sales Growth showed a decrease. Thus, the financial performance of companies are upward and there were drops seen from the analysis of the financial perspective. Customer perspective which consists of: (1) Customer Retention shows fluctuations, (2) Number of Complain showed a decline, and (3) Customer Acquisition shows fluctuations which in 2013 experienced an increase and decrease drastically in 2014. The customer perspective showed negative results , Internal Business Process Perspective use Manufacturing Cycle Efficiency (MCE) that every year there is an increase in the years 2012-2014. This shows the MCE has increased in each year, which means the rate at the time of production of goods to finished goods every year is getting old. This is due to the addition of production capacity due to the addition of the plant. Learning and Growth Perspective consists of: (1) Employee Training shows fluctuations, (2) Absenteeism showed an increase in each year, and (3) Employee Satisfuction Index showed a very satisfied. Thus, the learning and growth perspective showed good results Keywords: Measuring performance, Balanced Scorecard.

Item Type: Thesis (Diploma)
Subjects: FAKULTAS EKONOMI > Pendidikan Akuntansi
Date Deposited: 04 Jul 2017 03:20
Last Modified: 04 Jul 2017 03:20

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