Tesis : The Design and Measurement Performance Based on the Balanced Scorecard Approach

ABSTRACTS

Designing the system of performance measurement is one of the things which is considered important in measuring the performance for achieving certain long term goals of a company. Therefore, design is the foundation which is used to measure the performance of PT X Surabaya which intends to find out the performance which has been achieved by the company at the moment.
This study discuss the design and measurement performance of PT X Surabaya based on the balanced scorecard approach which is initiated by having the objective design which refers to lag and lead to find out the key performance indicator (CPI). Then, the researcher analyzes the performance measurement by employing Analytical Hierarchy Process (AHP) Method which is applied in the form of Expert choice software method and Objective Matrix Method (OMAX) and traffic light. By employing those methods the company's performance will be measured accurately so the step of the improvement priority which is needed suits to the strategic goal which is expected by the company will be able to perform.
Findings show that the objective design, namely 15 KPI (Key Performance Indicator) for 4 Balanced Scorecard perspectives which are observed (finance, costumer, internal business process, learning and growth) has been achieved. Therefore, 15 KPI in the business unit have the most KPI responsibility in the branch office project 40% (6 KPI), HRD 20% (3 KPI), R&D 20% (3KPI), logistic 13.33% (2KPI), and the rest 6.67% for finance (1 KPI). The result of each KPI measurement by employing Analytical Hierarchy Process (AHP) Method and scoring by employing Objective Matrix Method (OMAX) for each Balanced Scorecard perspectives are finance perspective 95.95 (43.29%), consumer perspective 219.19 (33.66%), internal business process perspective 89.60 (16.34%) and the learning and growth perspective 109.45 (6.71%). From findings, it is concluded that the company's performance is not maximal yet. It is shown by the value of the performance from each perspective, namely finance perspective 5.27 (average), consumer perspective 6.74 (average), internal business process perspective 6.40 (average) and the learning and growth perspective 5.75 (average). Form measurements, it is found out that the overall performance of PT X Surabaya has an achievement index of 5.82. Based on the value of performance, it is concluded that it is in the AVERAGE category. Next, the performance which are in the well/green category are 6 KPI, 9 are in the red/bad category. In order to improve its performance, the company should focuses on the business unit improvement as the main priority so it will be the supporting factor to reach the maximum performance in the future.

Key terms: Balanced Scorecard, AHP, OMAX, traffic light

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