Analysis of Setting The Measure Target of Balanced Scorecard Perspectives (Case Study in PT Semen Padang)

Sindy, Mawaddah (2017) Analysis of Setting The Measure Target of Balanced Scorecard Perspectives (Case Study in PT Semen Padang). Diploma thesis, Universitas Andalas.

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Abstract

This research is aimed to know setting the measure target of Balanced Scorecard in PT Semen Padang for corporate level in 2016. The object of this study is PT Semen Padang. Setting the measure target begins from Company’s Long Term Plan of PT Semen Padang, Company’s Work Plan and Budget until the setting of Corporate Strategic Objective. The study is observed the evaluation strategy map of Balanced Scorecard in four perspectives, developing the measure, and setting the target in each Balanced Scorecard perspective. The result of this study indicate that PT Semen Padang has implemented the strategy map Balanced Scorecard and set the target is only based on the Company’s Work Plan and Budget, so there is unclear linkage between measure and target. Keywords: Balanced Scorecard, Strategy Map, Measure, Target, and Performance Measurement System

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