Academic literature on the topic 'Perspektivy BSC'

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Journal articles on the topic "Perspektivy BSC"

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Utomo, St Dwiarso, Zaky Mahmuddah, and Yulita Setiawanta. "BALANCED SCORECARD: PENTINGNYA PERSPEKTIF PROSES BISNIS INTERNAL STUDI EMPIRIS DI PONPES." Jurnal Akuntansi Indonesia 5, no. 2 (November 15, 2016): 169. http://dx.doi.org/10.30659/jai.5.2.169-200.

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The purpose of this research is to find an empirical evidence of implementation of internal business process perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). The research is case study. Qualitative research design is conducted using semi-structured interviews with 21 members from different stakeholders. The research findings showed that internal business process perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research also found supporting factor of implementation of internal business process perspective of BSC in AIMBS Surakarta, namely: strong commitment from top management to adjust the change dan to improve the service to the stakeholders. The limitation of the research is that the research findings can not be generalized because of case study. For future research, the researcher can add the numbers of research object so that the generalization of research findings can be gained. Theoretically, it will give clearer description about the implementation of internal business processperspective of BSC in Islamic boarding schools.
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Prabowo, Testianto Hanung Fajar. "Analisis Perencanaan Kinerja dalam Perspektif Balanced Scorecard (Studi Kasus: Badan Standardisasi Nasional)." Jurnal Ilmiah Administrasi Publik 006, no. 02 (August 1, 2020): 178–87. http://dx.doi.org/10.21776/ub.jiap.2020.006.02.2.

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In the current era of openness, the performance results of government institutions in Indonesia are of high concern to the public. For this reason, Niven (2003) emphasizes that it is time to manage performance in government institutions that can always translate the vision into outcomes to improve performance results by using Balanced Scorecard (BSC). But the planning of the performance in the perspective of balanced scorecard in BSN is still inconsistent so that the performance results cannot be seen in an ongoing manner every year. This study aims to analyze performance planning in a BSC perspective at BSN based on the Nine to Steps Success Balanced Scorecard theory from Rohm (2003). In addition, this study also identifies the constraints and supporting factors that influence the planning. The result is known that the planning of the performance in BSC perspective at BSN does not go through the stages of strategic initiative and automatitation so that it affects the performance.
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Malara, Jeril Riski, Gayatri Citraningtyas, and Olvie S. Datu. "PENGUKURAN KINERJA INSTALASI FARMASI RUMAH SAKIT ADVENT MANADO DENGAN METODE BALANCED SCORECARD PADA PERSPEKTIF KEUANGAN DAN PERSPEKTIF PROSES BISNIS INTERNAL." PHARMACON 9, no. 4 (November 27, 2020): 512. http://dx.doi.org/10.35799/pha.9.2020.31357.

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ABSTRACTHospital Pharmacy Installation (HPI) was a medical support service that was required to provide quality pharmaceutical services to the public, so it requires performance measurement. The purpose of this study was to determined the performance of HPI Advent Manado using the Balanced Scorecard (BSC) method through a financial perspective and an internal business process perspective. This research was a non-experimental, descriptive type of research with retrospective and prospective data collection in the form of primary data and secondary data. The results showed the performance of HPI Advent Manado from a financial perspective in 2019 obtained an Inventory Turn Over Ratio (ITOR) value of 5.53 times and a Gross Profit Margin (GPM) of 22.24%. Internal business process perspective with dispensing time for non-concocted prescriptions 14.47 minutes and concocted prescriptions 28.19 minutes, drug availability 93.30% and drug information services stilled not meeting the standards of Permenkes No.72 of 2016. From the research results it can be concluded that the performance of HPI Advent Manado using the BSC method shows a fairly good performance from a financial perspective, although there was still needed for improvement in the ITOR value, and the internal business process perspective has shown good performance and there was still needed for improvements in drug information services. Keywords: Performance measurement, Pharmaceutical installation hospital, Balanced scorecard, Financial perspectives, Internal Business perspectives ABSTRAKInstalasi Farmasi Rumah Sakit (IFRS) merupakan pelayanan penunjang medis yang dituntut memberikan pelayanan kefarmasian yang berkualitas kepada masyarakat, sehingga memerlukan pengukuran kinerja. Tujuan penelitian ini untuk mengetahui kinerja IFRS Advent Manado dengan metode Balanced Scorecard (BSC) melalui perspektif keuangan dan perspektif proses bisnis internal. Penelitian merupakan jenis penelitian non eksperimental bersifat deskriptif dengan pengumpulan data secara retrospektif dan prospektif berupa data primer dan data sekunder. Hasil penelitian menunjukkan kinerja IFRS Advent Manado pada perspektif keuangan tahun 2019 memperoleh nilai Inventory Turn Over Ratio (ITOR) sebesar 5,53 kali dan Gross Profit Margin (GPM) sebesar 22,24%. Perspektif proses bisnis internal dengan dispensing time untuk resep non racikan 14,47 menit dan resep racikan 28,19 menit, ketersediaan obat 93,30% dan pelayanan informasi obat masih belum memenuhi standar Permenkes No.72 tahun 2016. Dari hasil penelitian dapat disimpulkan bahwa kinerja IFRS Advent Manado dengan metode BSC menunjukkan kinerja yang cukup baik dari perspektif keuangan, walaupun masih perlu upaya perbaikan pada nilai ITOR, dan perspektif proses bisnis internal sudah menunjukkan kinerja baik dan masih perlu adanya perbaikan pada pelayanan informasi obat.Kata kunci: Pengukuran Kinerja, IFRS, Balanced Scorecard, perspektif keuangan, perspektif proses bisnis internal
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Alimudin, Arasy, Achmad Zakki Falani, Sri Wiwoho Mudjanarko, and Arthur Daniel Limantara. "Analisis Pengaruh Penerapan Perspektif Balanced Scorecard Terhadap Peningkatan Kinerja UMKM." Ekonika : Jurnal ekonomi universitas kadiri 4, no. 1 (April 30, 2019): 1. http://dx.doi.org/10.30737/ekonika.v4i1.337.

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The research conducted on UMKM commercial sector which aims to determine how much the contribution of the Balanced Scorecard (BSC) implementation by using four perspectives: financial, customer, internal business process and learning and growth. The concept Balanced Scorecard is deemed in accordance with the consideration that the concept is able to balance short-term plan with long-term plans, as well as to balance financial performance with the performance of non-financial. In addition, The benefits from this research is that companies have an appropriate business strategy and work program that can face of such change, enabling it to maintain and expand its business in the future in accordance with the vision and mission.By using these research techniques, application of the BSC through four perspectives can contribute significantly to the company's performance. This is indicate that UMKM oriented continuously on efforts to maintain customer satisfaction to earn the trust of the quality of the product followed by their support productive and committed employees who will be able to deliver products / services efficiently, consistent and timely with using technology information that have an impact on the organization's ability to generate adequate financial returns. Penelitian yang dilakukan pada sektor komersial UMKM yang bertujuan untuk mengetahui seberapa besar kontribusi penerapan Balanced Scorecard (BSC) dengan menggunakan empat perspektif: keuangan, pelanggan, proses bisnis internal dan pembelajaran dan pertumbuhan. Konsep Balanced Scorecard dianggap sesuai dengan pertimbangan bahwa konsep ini mampu menyeimbangkan rencana jangka pendek dengan rencana jangka panjang, serta menyeimbangkan kinerja keuangan dengan kinerja non-keuangan. Selain itu, Manfaat dari penelitian ini adalah bahwa perusahaan memiliki strategi bisnis yang tepat dan program kerja yang dapat menghadapi perubahan tersebut, memungkinkan untuk mempertahankan dan memperluas bisnisnya di masa depan sesuai dengan visi dan misi. Dengan menggunakan teknik penelitian ini , penerapan BSC melalui empat perspektif dapat memberikan kontribusi signifikan terhadap kinerja perusahaan. Hal ini menunjukkan bahwa UMKM berorientasi terus menerus pada upaya mempertahankan kepuasan pelanggan untuk mendapatkan kepercayaan dari kualitas produk diikuti dengan dukungan mereka yang produktif dan berkomitmen karyawan yang akan mampu memberikan produk / jasa secara efisien, konsisten dan tepat waktu dengan menggunakan teknologi informasi yang berdampak pada kemampuan organisasi untuk menghasilkan pengembalian keuangan yang memadai.
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Jovičić, Aleksandar, Lazo Kukobat, Dragana Đergović, and Sreten Tešanović. "Impact of organizational learning on financial perspectives according to BSC model: Case study of 'Guca' foundry." Tehnika 73, no. 5 (2018): 567–73. http://dx.doi.org/10.5937/tehnika1804567j.

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Widayati, Hanim. "WUJUD KETIDAKADILAN GENDER DALAM NOVEL POPULER INDONESIA: PERSPEKTIF FEMINISME." EDU-KATA 6, no. 1 (February 28, 2020): 37–46. http://dx.doi.org/10.52166/kata.v5i1.1791.

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The aim of this research was identify gender injustice in Indonesia’s popular novel. The research data based on the novel had title Bibir Merah by Achmad Munifwas published by Navila on August 2004 and Curahan Hati Sang SPG by Wenda Koiman was publised by Story house in 2013. Getting data by Read, View, and Record technique (BSC). Study result stated that (1) gender injustice based on indonesia’s populer novel such as first negative labeling/ stereotypes: woman as a materialistic, whore easily and a playful object for man. Second, abuse: sexual abuse purpose for position as sexual abuse victim and working risk. Psychological abuse respond was common condition, weak, incapable for doing and internal conflict happen. Third, double burden.
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Fronczak, Justyna. "Stalking z perspektywy interdyscyplinarnej." Białostockie Studia Prawnicze 13 (2013): 147–58. http://dx.doi.org/10.15290/bsp.2013.13.13.

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Szalewska, Katarzyna. "Space and War. Perspectives on Reading Wartime Cartography." Białostockie Studia Literaturoznawcze, no. 3 (2012): 23–35. http://dx.doi.org/10.15290/bsl.2012.03.02.

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Rachman Waluyo, Mohammad, Fourry Handoko, and Prima Vitasari. "Kontruksi Model Continuous Improvement Pada Pengelolaan Koperasi XYZ Berbasis Green Management Dengan Perspektif Balance Scorecard (Studi Kasus Departemen Ekspansi Angkutan Limbah)." JURNAL TEKNOLOGI DAN MANAJEMEN INDUSTRI 3, no. 1 (February 20, 2017): 26–33. http://dx.doi.org/10.36040/jtmi.v3i1.174.

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Koperasi XYZ termasuk koperasi dengan kategori aset tinggi yaitu di peringkat 233 di dunia, namun belum menerapkan Green Management. Salah satu divisi Koperasi XYZ yaitu Divisi Ekspansi Angkutan Limbah, diharapkan dapat memenuhi 5 kategori Green Management yaitu Pendekatan Pasar, Stakeholder, Efisiensi, dan Reneawble. Strategi perencanaan operasional untuk Green Managementmenggunakan Balance Scorecard (BSC). Tujuan penelitianini mengetahui pengaruh variabelbalanced scorecard berbasis Green Managementyang berkelanjutan (Continuos Improvement) yang disinergikan denganStructural Equation Modelling (SEM)sebagai sarana perencanaan strategi kedepandalam proses bisnisnya. Penelitian ini menggunakan skala likert dengan sampel100 untuk memenuhimaximum likelihood estimation, dengan merumuskan 5 hipotesis berdasarkan persepktif BSC dan Green Management.Hasil uji model menunjukkan 4 variabel yang signifikan sedangkan 1 tidak signifikan yaknivariabel pembelajaran (X1) terhadap Proses Bisnis Internal (Y1). Implikasi model simulasi goodness of fitmodifikasi menghasilkan Chi Squaresebesar 155,941, Probabilitas sebesar 0.253, RMSEA sebesar 0.028, GFI sebesar 0.872, AGFI sebesar 0.832 dan TLI sebesar 0.979.Hasil penelitianini diharapkan management Koperasi XYZ mampu melakukan improvisasi dalam menghadapi persaingan bisnis dengan merujuk model modifikasi di dalam menjalankan proses bisnisnya.
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Menkes, Jerzy. "Instytucjonalizacja współpracy. Potencjał i perspektywy." Białostockie Studia Prawnicze 9 (2011): 113–30. http://dx.doi.org/10.15290/bsp.2011.09.05.

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Dissertations / Theses on the topic "Perspektivy BSC"

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Gelová, Jana Bc. "Aplikace integrovaného modelu managementu a návrh Balanced Scorecard v organizaci." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1698.

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Analýza společnosti poskytující služby za pomoci integrovaného modelu managementu organizací. Na základě závěrů této analýzy byl vytvořen návrh Balanced Scorecard pro danou organizaci. Hlavním posláním práce je v rámci procesu implementace Balanced Scorecard navrhnout vhodná opatření, která by vedla nejen ke zvýšení výkonnosti firmy, ale umožnila i její průběžné měření a vyhodnocování.
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Jasanská, Lenka. "Hodnocení výkonnosti podniku s využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319409.

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The Master Thesis focuses on business performance measurement using The Balanced Scorecard base. The Thesis specifies, what is The Balanced Scorecard, explaines essential principles and perspectives of the concept and describes the implementation of the concept. The teoretical part of the Master Thesis is focused on explanation of essential methods of the strategic analysis and describe essential methods and indicators of the financial analysis. The Thesis measures the company performance by using financial and strategic analysis in the analytical part of the Thesis and measures the company Performance by using The Balanced Scorecard concept prepared and adjusted for specific needs of the company.
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Vytrhlíková, Magda. "Hodnocení výkonnosti podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224755.

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The main objective of this thesis is to evaluate the performance of selected production company and subsequent implementation of the model Balanced Scorecard as a strategic tool for performance management. The first part deals with the theoretical knowledge in the field of measuring corporate performance. At the end of the theoretical model is depicting the BSC. The analytical part is devoted to the implementation of the Balanced Scorecard, identification of risks and costs associated with the project and the evaluation of the benefits arising from the implementation of the proposed project.
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Belžíková, Alena. "Hodnocení výkonnosti společnosti s využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399474.

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The diploma thesis focuses on the performance evaluation of Gastro, s. r. o. through the Balanced Scorecard method. The aim is to derive strategic goals from the financial and strategic analysis, create a list of benchmarks and performance indicators within the four BSC perspectives that will lead to improvement in meeting the company's strategic objectives and subsequently improving its performance.
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Štollerová, Radka. "Hodnocení výkonnosti společnosti s využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417381.

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The diploma thesis deals with the issues of evaluating the performance of a selected company using the Balanced Scorecard method. The first part of the thesis contains the goals, methodology, and theoretical basis for the issues. The next part is devoted to the introduction of the selected company, strategic and financial analysis. In the final part, based on the outputs of the analyzes, a proposal for the implementation of the BSC model is prepared in order to increase the performance of the company.
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Juříková, Lenka. "Hodnocení výkonnosti společnosti s využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417382.

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The diploma thesis focuses on the performance evaluation of ALMIPA plus s.r.o. using the Balanced Scorecard method. The theoretical part defines the basic theoretical background, which are necessary to understand the issue and the subsequent processing of other parts of the thesis. The analytical part focuses on the introduction of the analyzed company and the financial and strategic analysis of the company. The findings of the analyzes serve as a basis for design part, which is focused on the proposal of implementation of BSC into the company. In four perspectives of BSC are established the strategic goals of the company, established benchmarks and strategic actions, which intention to meet the set goals, improve the company's performance, but also increase its competitiveness.
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Křivová, Tereza. "Hodnocení výkonnosti podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-316863.

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The main objective of this thesis is to evaluate the performance of the selected company and subsequent implementation of the Balanced Scorecard model. The theoretical part explains the concept of performance and performance access to its evaluation. There is also the description of selected strategic analysis in this part. It is explained the essence of Balanced Scorecard and gradual steps in its implementation of corporate management in detail. The practical part describes the current situation in the company and on the basis of the results of each analysis it is proposing a project to implement the Balanced Scorecard. The final part of the thesis includes Balanced Scorecard implementation into the company to increase its efficiency and further development.
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Krušina, Michal. "Hodnocení výkonnosti společnosti s využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399482.

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The thesis focuses on the problems of company performance, its assessment and the following implementation of the Balanced Scorecard model. The theoretical part of the work introduces theoretical knowledge acquired in professional literature followed by other parts of the thesis. The analytical part aims at introducing a chosen company including situational and financial analysis. The final values are used as a basis for the proposal part of the work that focuses on the creation and implementation of the aforementioned BSC model in the analysed company directed at reaching not only a higher performance but also the required strategic objectives.
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Kotíková, Martina. "Hodnocení výkonnosti podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-318287.

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This master s thesis deals with the performance evaluation of the company Agrochov Jezernice a.s. using Balanced Scorecard approach for increasing performance. This thesis consists of the theoretical part with detailed company introduction and its activities as well as strategic and financial analysis on the basis of which it was possible to set the Balanced Scorecard proposal to develop the company's performance. assessment and prepare the overall implementation proposal.
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Žůrek, Ondřej. "Hodnocení výkonnosti společnosti s využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-416777.

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The diploma thesis focuses on the evaluation of the performance of a business company using Balanced Scorecard. The theoretical part of the thesis defines important theoretical knowledge taken from scholarly literature, which forms the necessary basis for the following parts. The analytical part is used to introduce the business company and perform strategic analysis. The obtained values and knowledge are then applied in the design part of the work. The design part focuses on the implementation of the Balanced Scorecard model in a business company and the design of other recommendations that enable performance increase and competitive market position improvement.
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Book chapters on the topic "Perspektivy BSC"

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Weber, Jürgen, and Utz Schäffer. "BSC-Perspektiven: Die Basis zur Neuausrichtung des Controlling." In Balanced Scorecard & Controlling, 111–269. Wiesbaden: Gabler Verlag, 1999. http://dx.doi.org/10.1007/978-3-322-91282-4_2.

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Weber, Jürgen, and Utz Schäffer. "BSC-Perspektiven: Die Basis zur Neuausrichtung des Controlling." In Balanced Scorecard & Controlling, 175–342. Wiesbaden: Gabler Verlag, 2000. http://dx.doi.org/10.1007/978-3-322-88901-0_2.

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Weber, Jürgen, and Utz Schäffer. "BSC-Perspektiven: Die Basis zur Neuausrichtung des Controlling." In Balanced Scorecard & Controlling, 111–269. Wiesbaden: Gabler Verlag, 2000. http://dx.doi.org/10.1007/978-3-322-91997-7_2.

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Korte, Werner B., and Norbert Kordey. "E-Commerce — Stand und Perspektiven im internationalen Vergleich." In B2C Elektronischer Handel — eine Inventur, 24–36. Wiesbaden: VS Verlag für Sozialwissenschaften, 2003. http://dx.doi.org/10.1007/978-3-322-91382-1_2.

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Sänger, Patrick. "The Politeuma in the Hellenistic World (Third to First Century B.C.): A Form of Organisation to Integrate Minorities." In Migration und Integration - wissenschaftliche Perspektiven aus Österreich, 51–68. Göttingen: V&R Unipress, 2013. http://dx.doi.org/10.14220/9783737001878.51.

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"11.2 Festlegung der IT-spezifischen BSC-Perspektiven und ihre Verankerung mit der IT-Strategie." In IT-Controlling, 241–46. Vahlen, 2013. http://dx.doi.org/10.15358/9783800643486_241.

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Conference papers on the topic "Perspektivy BSC"

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"Sozdanie geterogennogo materiala s ispolzovaniem poroshkov B4C i TiAl metodom kholodnogo gazodinamicheskogo napyleniya s posleduyushchim lazernym vozdeystviem." In Perspektivnye materialy s ierarkhicheskoy strukturoy dlya novykh tekhnologiy i nadezhnykh konstruktsiy, Khimiya nefti i gaza. Tomsk State University, 2018. http://dx.doi.org/10.17223/9785946217408/340.

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Korobenkov, M., and et al. "OSOBENNOSTI ISPOL''ZOVANIJa VYSOKORAZREShAJuShhEJ RENTGENOVSKOJ KOMP''JuTERNOJ TOMOGRAFII DLJa KONTROLJa MIKROSTRUKTURY KOMPOZITOV B4C." In International Workshop "Multiscale Biomechanics and Tribology of Inorganic and Organic Systems" ; Mezhdunarodnaja konferencija "Perspektivnye materialy s ierarhicheskoj strukturoj dlja novyh tehnologij i nadezhnyh konstrukcij" ; VIII Vserossijskaja nauchno-prakticheskaja konferencija s mezhdunarodnym uchastiem, posvjashhennaja 50-letiju osnovanija Instituta himii nefti "Dobycha, podgotovka, transport nefti i gaza". Tomsk State University, 2019. http://dx.doi.org/10.17223/9785946218412/316.

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