Open AccessPerformance Measurement Through Balanced Scorecard Approach
Author(s) -
Lukman Chalid,
Darwis Lannai,
Muhammad Syafi'i A. Basalamah
Publication year - 2021
Publication title -
jurnal manajemen bisnis
Language(s) - English
Resource type - Journals
eISSN - 2621-1971
pISSN - 2088-7086
DOI - 10.33096/jmb.v8i2.896
Subject(s) - balanced scorecard , performance measurement , perspective (graphical) , process management , business , performance management , variety (cybernetics) , process (computing) , strategy map , balance (ability) , knowledge management , accounting , computer science , marketing , psychology , artificial intelligence , operating system , neuroscience
The purpose of this research is to assess the performance of health centers using the Balanced Scorecard (BSC) framework from four perspectives: the customer perspective, the internal process perspective, the learning and growth perspective, and the financial perspective. The BSC application is intended to measure organizational performance from a variety of perspectives, not just financial ones; there must be a balance of financial and non-financial perspectives. This means that BSC is a strategic approach to evaluating an organization's performance that balances the interests of various stakeholders by balancing short- and long-term objectives.