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Tinjauan Atas Kinerja Perusahaan Sebelum Dan Sesudah Penerapan Blanced Scorecard Pada PT. Sucofindo (PERSERO)

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The aim of ftis research is to find out and review how the companies performance before implementation of balanced scorecard, how the companies performance after implementation of balanced scorecard and how .o.pu."iirn. p.rformance of the company before and after implementation of the balanced scorecard. The research was conducted with the comparative descriptive method of data collection techniques through study of documertation and interviews. Data reviewed quantitative to the financial statements for 2006 and 200g through liquidity ratio, solvency ratio, profitability ratio, and the activity ratio. writir doing research at PT. Sucofindo from January 2010 until March 2010. The result of firm performance before and after implementation of a balanced scorecard that seen from a financial perspective in 2006 and 200g are as follow : Current ratio equal to 381.14% and 262.42%. euick ratio equal to 379.g3%o and 254.94%. Cash ratio equal to 7.lo/o and 22.97o/o. Owners equity with asset mtio equal to l02.9Vo arid, 148.43o/o. Owners equity with fixed assets equal to 304.49o/o and 468.830/o. Net profit margin ratio equal to 35% md 44%. Retum on total assets equal to 102.9o/o and 148.43%o. Average collection period equal to 67 days and 59 days. Total asset tumover equal to 2.94 times and 3.3& times. In tire customer perspective, internal business, Ieaming and growth perspective, and increased performance. Based on a review of company financial statements, it can be concluded that the financial performance of companies before the year 2006 and after the year 200g the implementation ofbalanced scorecard in general has increased.