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˜ Developed by
˜ Robert Kaplan (Harvard) and David Norton
˜ early 90s..
˜ The balanced scorecard is a strategic management
system (not only a measurement system)
˜ Ônternal assessment, improvement and reporting system
˜ Key is the link to the strategic plan
˜ System to turn strategy into action
˜ The balanced scorecard retains traditional financial
measures. But financial measures tell the story of past
events, an adequate story for industrial age companies for
which investments in long-term capabilities and customer
relationships were not critical for success. These financial
measures are inadequate, however, for guiding and evaluating
the journey that information age companies must make to
create future value through investment in customers,
suppliers, employees, processes, technology, and innovation.

Kaplan & Norton

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˜ ÿnables organizations to clarify their vision and strategy
and translate them into action
˜ Ôt provides feedback about both
˜ the internal business processes and
˜ external outcomes
˜ Continuous improvement of strategic performance and
results.
˜ The balanced scorecard suggests that we view the
organization from four perspectives:
˜ The learning growth perspective
˜ The business process perspective
˜ The customer perspective
˜ The financial perspective
˜ Develop metrics, collect data and analyze relative to each
of these perspectives
 

D stomer Perspective Ainancial Perspective

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Ônternal B siness Process Perspective uearning and Growth Perspective

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˜ ‰erkembangan implementasi ÔT di perusahaan berjalan cepat dan

banyak memanfaatkan perkembagan ÔT baik hardware, software,
infrastruktur jaringan, serta pengembangan digital content.

˜ Semakin banyak dan canggih ÔT dipergunakan di perusahaan,

mendorong dan meningkatkan kegiatan dan biaya investasi serta
biaya operasional yang lain.

˜ semakin banyak perusahaan yang menggunaan ÔT perlu diimbangi

dengan penataan organiasi ÔT yang sejalan dengan visi dan misi
perusahaan dan adanya ukuran-ukuran kinerja yang ditetapkan oleh
perusahaan.
  
6 dikembangkan oleh Gold (1992) dan Willcocks (1994).

6 ÔT Balance Scorecard = metode untuk mengukur efektifitas dan

efisiensi ÔT diperusahaan

6 ÿmpat perspektif
1) Corporate Contribution,
2) User Orientation,
3) Operational ÿxcellence,
4) Future Orientation

6 Tiap perspektif memiliki ukuran-ukuran dan target yang harus

dicapai organisasi ÔT dan diturunkan dalam ukuran-ukuran dan target
tiap fungsi yang ada di perusahaan
   

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wser Orientation Dorporate Dontrib tion

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Operational Excellence A t re Orientation

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‰erspektif D

 

 berisi ukuran yang menunjukkan
bagaimana manajemen (pimpinan) menilai/melihat organisasi ÔT,
perspektif 

 berisi ukuran yang menunjukkan
bagaimana user menilai/melihat hasil-hasil organisasi ÔT,
perspektif 
 berisi ukuran efektifitas dan efisiensi
proses ÔT,
perspektif 

 berisi ukuran yang menggambarkan
bagaimana posisi ÔT dalam tantangan kedepan.

Secara umum, empat perpektif yang ada dalam ÔT Balanced Scorecard

mampu menggambarkan keterkaitan strategi ÔT dengan strategi
organisasi
   

wser Orientation Dorporate Dontrib tion

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Operational Excellence A t re Orientation

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j fail re to convert improved operational performance into improved

financial performance sho ld send exec tives back to the drawing
board to rethink the company's strategy or its implementation plansj

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