Performance Measurement Analysis Using Swot and Balanced Scorecard Methods

Abstract

CV. XYZ is a company engaged in goat farming and goat milk processing which is developing to place itself in the industry today. To place companies in the industrial world must know the level of performance and strategies needed. One method that can be used is SWOT and the balanced scorecard methods. For the SWOT results, the company is in quadrant I, which means that the company is very profitable because the company has internal power to take advantage of opportunities that exist in the external environment. Then for balanced scorecard results, the first financial perspective: the average net profit margin is 42.31%, the average ROA is 6.91%, the average ATO is 15.85%, and the average operating ratio is 1.043. All measures in the financial perspective have reached the target. Strategic measure in the customer's perspective: the level of customer satisfaction is 77.58% which has reached the target and customer acquisition an average of 3.49% which has not reached the target. Strategic measure internal business process perspective: promotion intensity, product innovation, after-sales service, and production efficiency that has reached the target. Strategic measure of growth and learning perspective using: employee satisfaction level of 85.69%, average employee retention of 14.64%, and average employee productivity of 5.05%. Strategic measures in the perspective of growth and learning cannot reach the targets of the company. Based on the overall calculation on the company, the performance rating scale is 0.20 and is included in the fairly good category.

The Performance of MSMEs: a Comprehensive Approaches based on Resource, Customers, Suppliers, and Characteristics of MSMEs

“…Also, variable sizes vary from research to other, as Hanggraeni et al (2019) measure MSMEs performance with market position performance and profitability performance, and internal factors include operational management, marketing, and technical while external factors are the industrial situation. In contrast, (Ramadhani, Qurtubi, Suryoputro, & Sutrisno, 2019)have similar research using variables according to the balanced scorecard. Another research conducted by Nugraha, Susilo, and Aini (2018) measured MSMEs performance with non-financial value-added of intangible assets as measured by employee performance.…”