Balanced Scorecard for Performance Measurement

Nama   : Febiana Ramadhani Putri

NPM    : 23213350

Kelas   : 3EB08

(Memenuhi Salah Satu Tugas Mata Kuliah Softskill Bahasa Inggris Bisnis 2)

Balanced Scorecard for Performance Measurement

There are many things that organizations do not have in common, but all organizations share one things, that is a purpose. The purpose is one of the most important ingredients success by guiding activities that meet constituents objectives using the fewest possible resources, it follows that management has a vital stake in defining the organization’s purpose and making sure that everyone understands the organization’s commitments (Kaplan at all, 1995). Organization is need information to indentify the current performance of their activities and to suggest opportunities for improvement (p.3). Mulyadi  (2001)  urged that “performance measurement is a determinant of periodic operational effectiveness of an organization, part of the organization and employees based on objectives, standards and criteria established in advance”. He stated the organization is basically run by human. Then the actual performance measurement is the measurement of human behavior in carrying out the roles they play in the organization. Balanced Scorecard is provide a framework that is clear and makes sense for all personnel to generate financial performance through the realization of a wide range of non-financial performance. Kaplan and Norton (2000) stated  “balanced scorecard is a new framework for integrating various sizes derived from the company’s strategy, which in addition to past financial performance measures, balanced scorecard also introduces driving future financial performance”. They stated drivers of this performance include customer perspective, internal business process perspective and learning and growth perspective. The balanced scorecard is communicated to all personnel with information technology.

Bibliography:

Kaplan, Robert S., dan David P. Norton. 2000. Balanced Scorecard Menerapkan Strategi Menjadi Aksi. Jakarta: PT. Erlangga

Mulyadi. 2001. Akuntansi Manajemen Konsep, Manfaat & Rekayasa. Jakarta: Salemba Empat

Penjelasan:

1.      There are many things that organizations do not have in common, but all organizations share one things, that is a purpose.
SAP 1
Subject, Verb, Complament, and Modifier	· Subject = there (demonstrative pronoun) ·Verb = are (finite verb) ·Complament = many things that organizations do not have in common, but all organizations share one things, that is a purpose ·Modifier = -
SAP 2
Verb Phrases & Tenses	·Verb Phrases ØTraditional Grammar (main verb) = are ØGenerative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) = are many things that organizations do not have in common, but all organizations share one things, that is a purpose ·Tenses = Simple Present Tense (S + V-1)
SAP 3
Subject – Verb Agreement	· Plural Subjet = there · Plural Verb = are
SAP 4
Pronouns	·   Demonstrative Pronoun Ø  there Ø  that (all organizations share one things)
2.      The purpose is one of the most important ingredients success by guiding activities that meet constituents objectives using the fewest possible resources, it follows that management has a vital stake in defining the organization’s purpose and making sure that everyone understands the organization’s commitments (Kaplan at all, 1995).
SAP 1
Subject, Verb, Complament, and Modifier	· Subject = The purpose · Verb = is (linking verb) ·Complament = one of the most important ingredients success · Modifier = by guiding activities that meet constituents objectives using the fewest possible resources, it follows that management has a vital stake in defining the organization’s purpose and making sure that everyone understands the organization’s commitments (Kaplan at all, 1995)
SAP 2
Verb Phrases & Tenses	·Verb Phrases ØTraditional Grammar (main verb) = is ØGenerative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) = is one of the most important ingredients success by guiding activities that meet constituents objectives using the fewest possible resources, it follows that management has a vital stake in defining the organization’s purpose and making sure that everyone understands the organization’s commitments (Kaplan at all, 1995) ·Tenses = Simple Present Tense (S + V-1)
SAP 3
Subject – Verb Agreement	· Singular Subjet = the purpose ·Singular Verb = is
SAP 4
Pronouns	·Personal Pronoun = it (guiding activities)
3.      Organization is need information to indentify the current performance of their activities and to suggest opportunities for improvement.
SAP 1
Subject, Verb, Complament, and Modifier	·Subject = organization ·Verb = need ·Complament = information to indentify the current performance of their activities and to suggest opportunities for improvement ·Modifier = -
SAP 2
Verb Phrases & Tenses	·Verb Phrases ØTraditional Grammar (main verb) = need ØGenerative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) = is need information to indentify the current performance of their activities and to suggest opportunities for improvement ·Tenses = Simple Present Tense (S + V-1)
SAP 3
Subject – Verb Agreement	·Singular Subjet = organization ·Singular Verb = need
SAP 4
Pronouns	·Demonstrative Pronoun = their (organization)
4.      Mulyadi  (2001)  urged that “performance measurement is a determinant of periodic operational effectiveness of an organization, part of the organization and employees based on objectives, standards and criteria established in advance”.
SAP 1
Subject, Verb, Complament, and Modifier	·Subject = Mulyadi ·Verb = urged ·Complament = that “performance measurement is a determinant of periodic operational effectiveness of an organization, part of the organization and employees based on objectives, standards and criteria established in advance” ·Modifier = -
SAP 2
Verb Phrases & Tenses	·Verb Phrases ØTraditional Grammar (main verb) = urged ØGenerative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) = urged that “performance measurement is a determinant of periodic operational effectiveness of an organization, part of the organization and employees based on objectives, standards and criteria established in advance” ·Tenses = Simple Past Tense (S + V-2)
SAP 3
Subject – Verb Agreement	·Singular Subjet = Mulyadi · Singular Verb = urged
SAP 4
Pronouns	Demonstrative Pronoun = that (Organization is need information to indentify the current performance of their activities and to suggest opportunities for improvement)
5.      He stated the organization is basically run by human.
SAP 1
Subject, Verb, Complament, and Modifier	·Subject = he ·Verb = stated · Complament = the organization is basically run by human ·Modifier = -
SAP 2
Verb Phrases & Tenses	·Verb Phrases Ø Traditional Grammar (main verb) = stated ØGenerative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) = stated the organization is basically run by human ·Tenses = Simple Past Tense (S + V-2)
SAP 3
Subject – Verb Agreement	·Singular Subject = he · Singular Verb = stated
SAP 4
Pronouns	·Personal Pronoun = he (Mulyadi)
6.      Then the actual performance measurement is the measurement of human behavior in carrying out the roles they play in the organization.
SAP 1
Subject, Verb, Complament, and Modifier	·Subject = performance measurement ·Verb = is (lingking verb) ·Complament = the measurement of human behavior in carrying out the roles they play in the organization ·Modifier = -
SAP 2
Verb Phrases & Tenses	·Verb Phrases Ø Traditional Grammar (main verb) = is ØGenerative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) = is the measurement of human behavior in carrying out the roles they play in the organization ·Tenses = Simple Present Tense (S + V-1)
SAP 3
Subject – Verb Agreement	·Singular Subjet = performance measurement ·Singular Verb = is
SAP 4
Pronouns	-
7.      Balanced Scorecard is provide a framework that is clear and makes sense for all personnel to generate financial performance through the realization of a wide range of non-financial performance.
SAP 1
Subject, Verb, Complament, and Modifier	·Subject = balanced scorecard ·Verb = is (linking verb) ·Complament = provide a framework that is clear and makes sense for all personnel to generate financial performance through the realization of a wide range of non-financial performance ·Modifier = -
SAP 2
Verb Phrases & Tenses	·Verb Phrases ØTraditional Grammar (main verb) = is ØGenerative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) = is provide a framework that is clear and makes sense for all personnel to generate financial performance through the realization of a wide range of non-financial performance ·Tenses = Simple Present Tense (S + V-1)
SAP 3
Subject – Verb Agreement	·Singular Subjet = balanced scorecard · Singular Verb = is
SAP 4
Pronouns	-
8.      Kaplan and Norton (2000) stated “balanced scorecard is a new framework for integrating various sizes derived from the company’s strategy, which in addition to past financial performance measures, balanced scorecard also introduces driving future financial performance”.
SAP 1
Subject, Verb, Complament, and Modifier	·Subject = Kaplan and Norton · Verb = stated ·Complament = “balanced scorecard is a new framework for integrating various sizes derived from the company’s strategy, which in addition to past financial performance measures, balanced scorecard also introduces driving future financial performance ·Modifier = -
SAP 2
Verb Phrases & Tenses	·Verb Phrases ØTraditional Grammar (main verb) = stated ØGenerative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) = stated “balanced scorecard is a new framework for integrating various sizes derived from the company’s strategy, which in addition to past financial performance measures, balanced scorecard also introduces driving future financial performance ·Tenses = Simple Past Tense (S + V-2)
SAP 3
Subject – Verb Agreement	·Singular Subjet = Kaplan and Norton ·Singular Verb = stated
SAP 4
Pronouns	-
9.      They stated drivers of this performance include customer perspective, internal business process perspective and learning and growth perspective.
SAP 1
Subject, Verb, Complament, and Modifier	·Subject = they (demonstrative pronoun) ·Verb = stated ·Complament = drivers of this performance include customer perspective, internal business process perspective and learning and growth perspective ·Modifier = -
SAP 2
Verb Phrases & Tenses	·Verb Phrases ØTraditional Grammar (main verb) = stated ØGenerative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) = stated drivers of this performance include customer perspective, internal business process perspective and learning and growth perspective  ·Tenses = Simple Past Tense (S + V-2)
SAP 3
Subject – Verb Agreement	·Plural Subjet = drivers of this performance ·Plural Verb = include
SAP 4
Pronouns	·         Demonstrative Pronoun Ø  they (Kaplan and Norton) Ø  this (future financial performance)
10.  The balanced scorecard communicated to all personnel with information technology.
SAP 1
Subject, Verb, Complament, and Modifier	·Subject = balanced scorecard ·Verb = communicated ·Complament = communicated to all personnel with information technology ·Modifier = -
SAP 2
Verb Phrases & Tenses	·Verb Phrases ØTraditional Grammar (main verb) = communicated ØGenerative Grammar (+/- auxiliary verb + main verb +/- complement +/- modifier) = communicated to all personnel with information technology ·Tenses = Simple Past Tense (S + V-2)
SAP 3
Subject – Verb Agreement	·Singular Subjet = balanced scorecard ·Singular Verb = communicated
SAP 4
Pronouns	-