Latar Belakang, Potensi dan Dampak Balanced Scorecard dalam Pengukuran Financial

Setiawan, Amelia
Artikel jurnal Bina Ekonomi • 2001

Abstrak

Financial accounting model that we used emphasizes on financial measure. Rapid technological innovation especially in information technology requires new capabilities for competitive success. The need to build long-range competitive capabilities and the fact about historical-cost financial accounting created a new tool for management in financial measure: the balanced scorecard. The Balanced Scorecard emphasizes that financial and nonfinancial measure must be part of information system for employees at all level of the organization.

Metrics

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Bina Ekonomi

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