Persepektif Baru Dalam Pengukuran Kinerja

Selasa, 15 Juli 2008 - Alumni, September 1999

Penulis: Maulana Kamal.

Keywords: Primary objective, Secondary objective.

Abstract.

Companies are now shifting from industrial age competition to information age competition. During the industrial age, financial control systems were developed in companies to facilitate and monitor efficient allocations of financial and physical capital. The emergence of the information era, however, has made obsolete many of the fundamental assumptions of industrial age competition, No longer can companies gain sustainable competitive advantage just by rapidly deploying new technology into physical assets or by excellent manage-ment of financial assets and liabilities. The information age environment for both manufacturing and service organizations requres new capabilities for competitive success. This paper explore a model for measuring a company’s perform-ance. A model helps all members 3/4 custemers, suppliers, and community 3/4 understand and evaluate their contributions and expectations. By focusing on the secondary process for achieving primary objectives, such as profit, the system provides a tool for monitoring implicit and explicit contractual relationships with stakeholders.