Menilai Keberhasilan Balanced Scorecard sebagai Sistem Pengukuran Kinerja Strategik

Tri Ramaraya Koroy


This paper reviews the literature of Balanced Scorecard (BSC) as a strategic performance measurement tool. The research concerning the effectiveness of BSC indicate that BSC is a useful tool for communicating strategy, strategic learning and developing organizational culture. However, related research also shows that the implementation of BSC is not associated with economic benefit particularly for short-term period. This suggests that the adoption of BSC need a careful inquiry by the organization and the organization should not accept it as a ‘generic’ solution as a performance measurement tool.


Balanced Scorecard; Peformance Measurement; Management Control Systems

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