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Usulan Corporate Balanced Scorecard dengan Pendekatan Circular Balanced Scorecard (Studi Kasus CV XYZ)
The aim of this study is to propose a corporate balanced scorecard (BSC) that can be implemented by the CV XYZ’s management by using circular BSC approach. This case study uses qualitative method by interviewing CV XYZ’s management. CV ZYZ is one of micro, small, and medium enterprise located in Jakarta, Indonesia which has never implemented performance measurement before. CV XYZ also does not have explicit vision, mission, value, and strategy. Since 2019, CV XYZ has focused its sales on exporting seafood products abroad without having any goal setting and business control practices. We use circular balanced scorecard as the conceptual framework and we found that on the desired strategy map, we can not only rely on the critical success factors from the management’s desires. However, it is also necessary to add SWOT analysis to create a better BSC for CV XYZ. Currently, the implementation of business process control that implicitly carried out by CV XYZ are controlling cost, selling price, and trust from buyers with or without performance measurement. As the final output, we design a corporate BSC which is expected to help increase its competitiveness in the global competition and improve its business performance.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| T 042/21 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jakarta: Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2021 |
|---|---|
| Edisi | - |
| Subjek | Corporate balanced scorecard Circular balanced scorecard Micro, small, and medium enterprises |
| ISBN/ISSN | - |
| Klasifikasi | NONE |
| Deskripsi Fisik | xii, 93 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |