2019
DOI: 10.47709/jumansi.v1i2.2084
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Pendekatan Balanced Scorecard Sebagai Alat Ukur Kinerja Pt. Perkebunan Sumatera Utara

Abstract: One indicator of the financial performance of the Return On Investment and Return On Equity in PT Perkebunan Sumatera Utara tend to be experiencing a decline, but this does not automatically indicate the condition of the company are not optimal. The values ??of the financial ratios only indicate financial performance so that there is a tendency to ignore this aspect of non-financial, such as customer satisfaction, productivity, and cost-effectiveness process used to produce products and services, and empowerme… Show more

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