首页    期刊浏览 2024年11月27日 星期三
登录注册

文章基本信息

  • 标题:BALANCED SCORECARD AS A MEASUREMENT TOOL AND AN INTERNAL CONTROL LING EQUIPMENT AT PT FEDERAL KARYATAMA
  • 本地全文:下载
  • 作者:Irma Suryani Nasution
  • 期刊名称:Faculty of Economics
  • 出版年度:2009
  • 卷号:0
  • 期号:0
  • 语种:English
  • 出版社:Faculty of Economics
  • 摘要:Balanced scorecard is a management concept introduced by Robert S Kaplan asthe development of the concept of performance measurement, which measuresperformance based on four companies. The approach is based on fourperspectives, namely finance, customer, internal business processes, andlearning and development. The merger between balanced scorecard and internalcontrol systems are expected to make the company run well and to avoidirregularities and fraud that could hurt the company. To find out whether thebalanced scorecard can be used as measuring instrument and equipment in theinternal control of the company, the writer uses data in the form of financialstatements of the balance sheet and income statement of the company, whilealso distributing the calculations and questionnaires to the entire area. Theanalysis conducted generally indicates that the performance measurement andinternal control using the Balanced Scorecard it means all components of theinternal control system has been efficiently and effectively utilized.
国家哲学社会科学文献中心版权所有