Penggunaan Balance Score Card (BSC) sebagai Alat Implementasi dalam Pengukuruan Kinerja Divisi R&D

Abstract

This research is aimed to know the use of BSC perspective in many companies changed their approach to strategic management and the efforts of R&D Division to improve its its work performance based on implementation of BSC perspective result. This research is qualitative study by measure R&D Division performance. The R&D programs are critical for many companies to achieve and sustain competitive advantage. Measuring R&D performance over time can be quite complex due to inherent uncertainty. The paper responds to calls in the R&D literature to explore integrated performance measurement systems that capture financial and non-financial performance. In this paper, we provide specific examples of how companies can apply this integrate performance measurement system to the R&D function and especially in cigarette industry.