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Balanced Scorecard

Septo Indarto (Note)

Tujuan penggunaan Balanced Scorecard:

Perusahaan memerlukan pengukuran kinerja yang komperehensif dengan

memperhatikan keseimbangan:

1. Sisi keuangan dan Non Keuangan.

2. Sasaran jangka pendek dan jangka panjang.

3. Faktor internal dan eksternal.

Balanced Scorecard:

1. Perspektif pelanggan.

2. Proses bisnis internal.

3. Pertumbuhan.

4. Pembelajaran.

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Profesor. Dr. Robert S Kaplan bersama rekannya David Norton (Harvard

Business School) mulai memperkenalkan konsep kartu penilaian berimbang

(Balanced Scorecard) sebagai pengaturan kinerja yang baru pada tahun 1992.

Dimulai tahun 1970-an, ketika Robert S Kaplan dan David Norton menemukan

strategi yang berbeda yang dilakukan oleh setiap perusahaan karena hal ini

tergantung kepada anggaran perusahaan.

Hasil survey kami mengindikasikan 70-80% perusahaan gagal

mengimplementasikan strategi mereka. Ini adalah masalah besar bagi setiap

perusahaan.

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Hal yang harus diperhatikan dalam melakukan Balanced Scorecard adalah

menjelaskan mengenai strategi, kemudian menerjemahkan dan

mengkomunikasikan dengan pegawai. Semua itu kemudian dikoordinasikan

dengan organisasi perusahaan untuk mengimplementasikan strategi sesuai

dengan Balanced Scorecard.

Balanced Scorecard adalah metode yang membantu dalam penilaian kinerja dan

dipakai diseluruh dunia.

Balanced Scorecard ditekankan kepada sistem manajemen yang fundamental.

Balanced Scorecard diaplikasikan melalui:

1. Perspektif Keuangan.

2. Perspektif Pelanggan.

3. Proses Manajerial.

4. Perspektif Sumber Daya Manusia.

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Balanced Scorecard adalah suatu konsep untuk mengukur apakah aktivitas-

aktivitas operasional suatu perusahaan dalam skala yang lebih kecil sejalan

dengan sasaran yang lebih besar dalam hal visi dan strategi.

Balanced Scorecard tidak hanya berfokus kepada hasil financial tetapi juga

kemampuan sumber daya manusia.

Tujuan Balanced Scorecrad membantu menghadapi dua masalah fundamental:

1. Mengukur performa organisasi secara efektif.

2. Mengimplementasikan strategi dengan sukses.

Balanced Scorecard membantu merumuskan strategi jangka panjang.

Konsep keseimbangan dalam Balanced Scorecard:

1. Keseimbangan antara indicator keberhasilan financial dengan non financial.

Kekuatan financial dengan yang lainnya untuk masa depan.

2. Keseimbangan antara konstituen internal dan konstituen eksternal dalam

organisasi. Shareholder dan pelanggan adalah konstituen eksternal. Karyawan

adalah konstituen internal. Keduanya diharapkan dapat secara efektif

mengimplementasikan strategi.

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3. Keseimbangan antara indicator performa Lag dan performa Lead. Indikator

performa Lag adalah gambaran masa lalu. Misalnya kepuasan pelanggan.

Indikator performa Lead berbentuk ukuran atas proses dan aktivitas.

Misalnya: Pengiriman tepat waktu, menggambarkan indicator Lead untuk

ukuran Lag yaitu kepuasan pelanggan.

Balanced Scorecard adalah perpaduan antara indicator lag dan indicator lead.

Indikator lag tanpa indicator lead tidak dapat mengkomunikasikan bagaimana

target akan diraih.

Indikator lead tanpa indicator lag akan menghasilakan perkembangan jangka

pendek namun tidak tampak bagaimana perkembangan tersebut berdampak

kepada peningkatan keuntungan bagi pelanggan dan juga share holder.

Balanced Scorecard pertama kali dikembangkan dan digunakan pada

perusahaan Analog Devices pada tahun 1987.

Robert Samuel Kaplan

Lahir : New York, 2 Mei 1940.

Tinggal : Belmont, AS

Pendidikan

Bronx High School of Science Massachusetts Institute of Technology, BS and MS

in Electrical Engineering.

Cornell University, PhD in Operations Research.

Pekerjaan

Mitre Corporation and Planning Research Corporation

Graduate School of Industrial Administration at Carnegie Mellon University,

mengajar keuangan dan akutansi manajemen (1968).

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Graduate School of Industrial Administration at Carnegie Mellon University,

Dekan (1977-1983).

Graduate School of Business Administration at Harvard Business School (1984).

Penghargaan

Doktor Kehormatan dari University of Stuttgart (1994), University of Lodz

(2006), dan University of Waterloo (2008).

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Balanced Scorecard

Intended use of the Balanced Scorecard:

Companies need a comprehensive performance measurement and that a

balance:

1. Financial and non financial side.

2. Short-term goals and long term.

3. Internal and external factors.

Balanced Scorecard:

1. Customer's perspective.

2. Internal business processes.

3. Growth.

4. Learning.

Professor. Dr. Robert S Kaplan and colleagues David Norton (Harvard

Business School) began to introduce the concept of a balanced scorecard

(Balanced Scorecard) as setting a new performance in 1992.

Beginning in the 1970s, when Robert S Kaplan and David Norton find different

strategies undertaken by each company as this depends on the company's

budget.

Our survey results indicate 70-80% of companies fail to implement their

strategies. This is a big problem for any company.

Things that should be considered in the Balanced Scorecard is to explain the

strategy, then translate and communicate with employees. All were then

coordinated with corporate organizations to implement strategies in

accordance with the Balanced Scorecard.

Balanced Scorecard is a method that helps in the assessment of performance

and is used around the world.

Balanced Scorecard management system is concerned with the

fundamentals.

Balanced Scorecard is applied through:

1. Financial Perspective.

2. Customer Perspective.

3. Managerial process.

4. Human Resource perspective.

Balanced Scorecard is a concept for measuring whether the activities of a

company operating in a smaller scale in line with the larger goals in terms of

vision and strategy.

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Balanced Scorecard is not only focused on financial results but also the ability

of human resources.

Balanced goals Scorecard help address two fundamental issues:

1. Measuring the performance of the organization effectively.

2. To be implemented strategy successfully.

Balanced Scorecard to help formulate long-term strategy.

The concept of balance in a Balanced Scorecard:

1. Balance between financial indicators with non-financial success. Financial

strength with others for the future.

2. Balance between internal constituencies and external constituencies in the

organization. Shareholders and customers are external

constituents. Employees are internal constituents. Both are expected to

effectively implement the strategy.

3. Balance between performance indicators and performance Lead Lag. Lag

is a picture of the performance indicators of the past. For example, customer

satisfaction. Lead-shaped performance indicators measure the processes and

activities.

For example: On time delivery, describing the indicator to measure Lag Lead

is customer satisfaction.

Balanced Scorecard is a combination of indicators lag and lead

indicators. Without a lag indicator of lead indicators can not communicate how

the target will be achieved.

Without a lag indicator i will lead the development result short term but does

not appear how these developments affect the increase in benefits for

customers and share holders.

Balanced Scorecard was first developed and used in the company Analog

Devices in 1987.