摘要：Balanced Scorecard is a management concept that was introduced by Robert S.Kaplan in 1992, as the development of the concept of performance measurement(performance measurement), which measures the performance of the company.Robert S. Kaplan sharpen the concept of performance measurement to determinean approach. The approach was based on four perspectives, namely financial,customer, internal business processes, and learning and growth. The fourperspectives of Balanced Scorecard offers a balance (balance) betweenshort-term goals and long term. In determining how the company's performance,the authors use these data in the form of financial statements ie balance sheetand income statement of the company, other than that the author is alsodistributing questionnaires to employees and customers of PT Wahana OttomitraMultiartha, Tbk.. This can be seen also from the company's financial conditionin the form of ratios that are in pretty good position.
