THE ANALYSIS OF COMPANY PERFORMANCE USING BALANCED SCORECARD AT PT. HONDA MARTADINATA 2 MANADO

Abstract

In today’s world global competition, improving the performance is the one of successful key. Many of the company has traditionally only focused on the financial performance side. Successful managers achieve a high level of profit will be judged successful and earn good rewards from the company. To overcome the problem of the weakness of the company's performance measurement system focused on financial aspects and ignore non-financial performance, such as customer satisfaction, employee productivity, and so on, it was created a performance measurement model that not only includes only financial but also non-financial, that the concept of Balanced Scorecard (BSC) method. This research aim to Measurement How is PT. Honda Martadinata 2 Manado Performance with a Balanced Scorecard approach. This research uses Descriptive type of research and PT. Astra Honda Motor Manado as an object of this research. The result shows that the performance of PT. Honda Martadinata 2 was evaluated from a financial perspective is in the good condition. The performance of PT. Honda Martadinata 2 assessed from the customer perspective is good but it needs to be improved in terms of quality. The performance of PT. Honda Martadinata 2 are reviewed from the Internal Business Perspective with benchmarks SCE on this activity is well. From the Learning and Growth, PT. Honda Martadinata 2 is going well. Success of the learning and growth perspective will influence the success of the internal business process perspective and customer perspective as the peak is the success of financial performance.

Keywords: performance analysis, balance scorecard.