HUBUNGAN SEBAB AKIBAT TUJUAN STRATEGIK PERUSAHAAN ANTAR EMPAT PERSPEKTIF BALANCED SCORECARD: (CONTOH KASUS PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN “X”)

Abstract

In implementation Balanced Scorecard (BSC), the first step that has to be developed is the stipulating of strategic objective orienting at the vision and mission of the company. The Vision and mission formulated into fourth perspective (financial perspective, customer perspective, internal business process perspective and learning and growth perspective) to be determined size measuring of its performance not only for lag indicator but also lead indicator at each strategic objective. In other word, the BSC approach is a comprehensive performance measuring system; it is not only measure at outcome measures but also measure at performance drivers. To implement BSC in order that can be utilizable, it can be recommended by several things in the following are; 1) Commitment of management, 2).the authority that owned by management, 3) supporting local government (PEMDA), 4) the reliability of performance information system.