平衡计分卡和公司绩效

Shalli Afdallash, Rina Trisnawati
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引用次数: 0

摘要

绩效是用于实现个人或组织成就的努力的结果。公司绩效可以作为了解公司战略成功与否的基准,除此之外,绩效衡量还可以显示员工在根据公司的目标和宗旨改进成果方面的贡献。本研究旨在分析平衡计分卡(财务视角、客户视角、内部业务流程视角、学习视角)与IDX消费品行业上市公司2019-2022年期间财务绩效增长之间的关系。在4年的研究期间,共抽取了160个样本。本研究采用的抽样技术是有目的抽样。采用定量描述性数据分析技术。基于财务角度的结果,使用ROE和ROA比率进行测量,获得了具有良好绩效水平的平均绩效结果。客户视角显示了与财务视角相同的结果,并且表现良好。从业务和内部流程的角度来看,结果显示表现一般,表现水平相当好。从学习和成长的角度来看,公司表现出优异的绩效水平
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Balanced Scorecard And Company Performance
Performance is the result of an effort that is used to fulfill the achievements of a person or organization. Company performance can be used as a benchmark in knowing the success of the company's strategy, besides that performance measurement also shows the contribution of workers in improving an achievement in accordance with the company's goals and objectives. This study aims to analyze the relationship between balanced scorecards, namely financial perspective, customer perspective, internal business process perspective, learning perspective and growth on financial performance in consumer goods industry companies listed on the IDX for the 2019-2022 period. With a total sample of 160 samples in the research period for 4 years. The sampling technique used in this study was purposive sampling. With quantitative descriptive data analysis techniques. Based on the results of the financial perspective with measurements using ROE and ROA ratios, average performance results with a good level of performance are obtained. The customer perspective shows the same results as the financial perspective with a good level of performance. As for the perspective of business and internal processes, the results show average performance with a fairly good level of performance. The learning and growth perspective shows excellent performance level results in the company
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