CD Tesis

Analisis Implementasi Balanced Scorecard Pada Finance Department PT.Chevron Pacific Indonesia, Studi Kasus Pada Bagian Asset and Project Accounting Sumatra Operation

---

Balanced Scorecard as a new concept was developed and introduced. Balanced Scorecard concept is not only covers performance measures but also management strategies that reflect vision and strategies of a company. It has some tools to measure performance for both financial and non financial perspective such as customer satisfaction, internal business process, learning and growth perspective. This research is to study and analyze more details on Balanced Scorecard implementation in real business, especially on Asset And Project Accounting Finance Department PT. Chevron Pacific Indonesia (CPI) operated in Sumatra. In CPI, Balanced Scorecard is developed based on global company strategies of 4+1 (four plus one) that consists of Profitable Growth, Operational Excellence, Cost Reduction, Capital Stewardship and Organizational Capability. Research results of 2008 performance in Asset And Project Accounting, Finance Department in Sumatera operation shows: For Internal business process perspective (operational excellence) has score 89% which is less than 2007 performance that had score 92%. Gap of 11% is due to lack of internal man power in this team and increase in job volume of new job assigned to this team. For Financial perspective (Cost Reduction), there was an increase of operational expense 7% from 2007. Increasing activity volume, acquiring new system and IT personal service charge allocation for new on line approval of GO 36 system are the main reasons towards the increase operational expense that can not be avoided. For consumer perspective (capital stewardship) can be considered excellence with average score 85%. However, this score can be improved with developing high commitment from Operating Team and Assets and Project Accounting team to comply with existing procedures in CPI since performance of both Operations and Accounting team are linked and integrated. Over all performance of Assets and Project Accounting team with score 3.8 which is lower than required hurdle point 4.1 from maximum 5 score is due to lack of man power and some new job process assigned in this team. This main reason impacted to 2008 team performance Key Words: Balanced Scorecard, Profitable Growth, Operational Excellence, Cost Reduction, Capital Stewardship, Organizational Capability, Performance Measure.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

10 03.209 (0005)

Penerbit

Pekanbaru : Universitas Riau - Pasca Sarjana - Manajemen., 2009

Deskripsi Fisik

viii, 143 hlm.:ilus.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

10 03.209 (0005)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

-

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Nurasmi

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar