Balance Scorecard; A Common Evaluation Concerning Relationship between BS and Process Job Analysis

Balance Scorecard;
A Common Evaluation Concerning Relationship Between Balance Scorecard and Process Job Analysis

Balance Scorecard ( BS) is management measuring instrument which was initially used for the management of accountancy, is with refer to process measurement of comprehensive performance of a company, mean all activities residing in organization, performance of measured by using set of "money" realized into financial statement.

Balance Scorecard publicized in the year of 1992 by Robert Kaplan and David Norton through article, and made by book in the same year which to title " The Balalance Scorecard: performance drive that measures". As we know that Robert Kaplan and David Norton in scorecard balance they use 4 in perpective object which measured, and expected by using 4 this in perpective, hence all of company performance, and expected by using 4 this in perpective, hence all of company performance, can represent to show performance level or financial condition reached by company. As for four the in perpective is :

1. Finance Perspective to measure company performance throught financial statement of implementation result and execution of strategy which have been applied which is have contribution [to] base line of company. The mentioned it long-range strategic goal achievement of organization, and accompanied with quantified result form of the strategy in traditional monetary terminology. The resume financial statement will show concerning acceleration of growth of company, type of support factor , and level attainment of company performance result. Monetary objectives and measure for growth step will come from development and growth of organization to lead to the improving of sale volume, addition of new cutomers, growth of earnings etc. support do step on the other hand will mark by measure mirror which evaluating effectiveness of organization in arranging costs and its operation. By calculating of profit ratio of capital, enpowering of profit of capital, etc., finally, do attainment of result step will be based on cash flow analysis of the size like payback period and earnings volume. In perspective partly finances most commonly is to measure growth of earnings, costs, profit margin, cash flow, neting operating income etc.. Key Performance Indicator which commonly use is :
Cash flow
Return on Investment
Financial Result
Return on Capital
Return on Equity

2. Customer perspective depict base assess that strategy application organization attainment of goals of company profit by applying selected method at the object of customer satisfaction. Which is on finally yield sale which go up according to on the chance of that is with guide of pamper customer group. The value base concentrated on one of the to this three of the mentioned is: excellence of operational, friendliness of [cutomer/ client], or product reliability, parallel with conservancies of measure two other in perpective. Key Performance Indicator which commonly use is :
Timely delivery,
Quality Product/service,
After sales service,
Optimal expense,
Reached result.

3. Internal Process Business perspective having bearing with process to create and deliver product to customers. Focus of at all of key process and activities which needed in sequence work company is have to skilled in providing value expected by customer, goals of is efficient and productive. The objectives is long-range and short-range, For the agenda of identifying measure matching with in perpective of internal process business, Kaplan and of Norton propose usage some classifications of process creation of similar value in organization. Classification in perpective of internal process is operation management (improved exploiting of asset, management enchain supply, etc), customer management (developed and deepen link), innovation ( with new production and service) and arrangement & social (with to maintain of good relationship of eksternal stakeholders). Key Performance Indicator which commonly use is
Number of activities
Opportunity sucess rate
Accident ratios & Environment compatibility
Overall equipment effectiveness


4. Growth & Innovation Perspective is the foundation of any strategy and centrally at asset do not extant (intangible) of the organization, extant mostly abilities and internal skilled which needed to support value creation of internal process. Growth & Innovation Perspective have bearing with works ( and motorized by capital ability of human being), system ( [ information capital), and climate ( [ organizational capital) of company. Three this factor relate to what was Kaplan and of Norton claim, that is needed infrastructure for the agenda of enabling the reaching of ambitious objectives from three other in perpective. This matter is of course drawn up for the attainment of long-range target, because in perpective growth and Innovasi ( passing the make-up of employees interest) will need selected expenditure which can lessen result of finance short-range, Key Performance Indicator which commonly use is :
Investment Rate
Illness rate
Internal Promotions %
Employee Turnover
Gender Ratios

So now we have known that Balance Scorecard is management appliance related to process measurement of company performance by using selected criteria to each in perpective. From the mentioned we can see that the nucleus;core of by using BS hence us manage company performance so the performance can grow and expand up at the increasing of earnings of company. Something else of our which can see, that BS have kindliness to grow and expand an company, because BS have the character of :

1. Comprehensive; that is entangling vital functions in company organization, entangled financial functions, production system, employees interest and of innovasi, and also satisfaction of customer.
2. Coherent; in meaning develop;build network because effect of each in perpective. Where strategic target of company will influence, ad for internal process business and business process eksternal, in meaning go down him mount sale not merely because of one just function, but effect might possibly selected of other function.
3. Balanced; that is measurement of performance conducted by BS instructed from formulating strategic target come up with the execution of embrace balance formula, in meaning:
· Balanced between strategic target focus with conservancy of interest storey;level and storey;level of innovasi.
· Balanced between strategic target with conservancy and repairs of production process method and system / service.
· Balanced between strategic target with conservancy of good relation with customer.
4. Measured; from statement of company mission and vision having the character of qualitative ( immense) which set-up become strategic target, which is later;then translated to come up with activity to each individual, BS try to identify each clear activity of the size and then all mentioned measures of qualitative into set of money measure, this depict that in the end start from operational target which the was measurement of by using KPI ( Key Performance Indicator) until strategic target of company, performance of will easy to ism of permount efficacy performance reached.

Using BS, meaning the the company can be told to relate to management of performance which the was direction of to determine KPI, so the KPI can illustration of performance criteria. Management of performance, determining KPI, and also determine of measure, this matter do not get out of activity of job identifying (activities), cause activity is elementary fondasi which must identify in the early of activity of usage of BS. How we can determine performance criteria which the measure level efficacy of performance, if without provided with the existence of an activity ?, or how we can improve interest of employee to be skilled in doing production process or fulfill satisfaction of customer improved?, if there are no work standard (activity) beforehand. So from this illustration is clear that existing role in BS there is two supplementary factor which of vital importance to be able to succeed to apply the BS, the factor is the job or activity and employees wich instructed to support all in perpective.

Activity of identifying from vision translation result and parallel company mission specified strategic targets, determining set of measurement method and measure good to work and measurement of employees interest, and also measure achievement of level performance to each organizational function and employees, which all the this activity to support efficacy applied [by] of BS and in perpective fourth measurement. this activity most are scopes of human resource management, started by Process of Job Analysis.

Executed process of job analysis, hence identifying; production process activity network ( In Perpective of Internal Business Process), method and system measurement of achievement, interest, and also level of employees innovasi ( In perpective [of] skill improvement and of Innovasi), and also requirement of training to improve ability of employees in giving service for the shake of satisfaction of customer ( In perpective [of] [Customer), will be able to be designed easier relative into integrated program and qualified for to support of applying of Balance Scorecard.

Role of Job Analysis.

Pursuant to four in perpective which used in applying of scorecard balance, that is in perpective of finance, internal production business, customer, and Innovation and study, perpective of finance is the end of measurement indicator showing attainment of company performance result by totally. While three other in perpective is other obyek which must be measured to support the reaching of target end of financial reporting.

So now we see how far role of job analysis in supporting fluency applying of BS. Such as have been written above, that each in perpective have set of measure, that is as following :
1. Internal Business Production Perspective; Number Of activities, Success rate Opportunity, Ratios Accident & Environment Compatibility, Overall Equipment effectiveness. First matter is we which must identify to specify the amount of aktifitas (activities Number). In process of job analysis, specifying the amount of aktivities reside in course of designing works ( Job Design), that is started translated company mission and vision into statement of activity. If us take example there are 4 organizational function in an company, taking example Engineering function, Production, Sale & Marketing, and Support function ( see picture).
From above picture showing marginally concerning role (Contribution) of each organizational function which depicted with arrow sign, while stipulating of role description ( breakdown of activity) specified pursuant to result from translating mission and vision, above job description is global contribution from each organizational function which still require to be degraded again into job description format to each;every employees individual, completely is; Job Title ( Name of job), Job Description, Competency Requirement ( Clauses of Interest), and Step Of activities. Process infusion of statement of job description, clauses of interest, and step work this is the part of Job Analysis process. If this process do not be executed in the early of activity, this activity related of human resource management (HRM), hence process measurement of attainment of performance to system ( taking example; production, sale, administration, and others) and measurement of performance of hr, do not will earn to be executed, and this matter is clear will pursue applying of program of BS. Because stipulating of activity have to be executed in the early, hence we can see what a very basal and strategic of role of work analysis in perpective of internal production business in company to apply BS. From the process of identify the amount of works ( Of activities Number), hence to measure other activity targets like; Success rate Opportunity, Ratios Accident & Environment Compatibility, Overall Equipment effectiveness, will earn to be executed without the resistance.

1. Customer Pespective; Timely Delivery, Quality Product / service, Sales service After, Optimal [of] expense, Result Reached. Set of measure which used in this perpective, closely related once with management of human resource, specially on conservancy and improvement of employee qualification (Competency of employees). To know what interest items which must is always taken care of ( what ability and refreshment) which must is always improved of ability had by employees, hence we have to compile training program and improvement of ability of employees based by clauses of interest (standard of qualification) which have been specified by company, and this is result of from process of job analysis. Infusion of training items to take care of the stabilizing of ability of employees through program of refreshment and improve ability of employees through training program, in the world of ordinary analysis job referred usually name as Training Need Analysis. At applying of program of make-up of employees ability (competency / qualification), hence before all we have to identify level to each work ( job title), functioning of high indicator as lower of each work, so to contend that work one compared to higher of other work, we need to execute process of job evaluation, that is process enumeration of wight to each job by using selected method, and then determine each the level of in each work which have owned wight result from process of job evaluation. If we have identified work level and wight, hence we have owned set of interest standard measure / ability qualifyed by an work, hence we can measure all performance targets, like; Delivery Timely, Quality Product / service, Sales service After, Optimal [of] expense, Result Reached easierly, because each job will provide with set of measure able to be used as guidance in measuring performance target which used in this perpective.

2. Growth and Innovation Perspective; Investment Rate, Illness Rate, Internal of Promotions %, Employee Turnover, Gender Ratios. Very clear in this perpective of direction that tend of management of human resource, specially on compilation of program of giving the confession and appreciation of reaching of improvement on achievement reached for by each employees, besides measuring attainment of reached achievement by each employees, company also need confession program that one can go up from one work level to other work level, this program will be able to stimulate a employees to always to experience study in each work to improve ability of him. Place of which needed to be able to isn't it the make-up of ability each competent employees to be able to go up from one level to more hig level, we have to design map of career which is elementary based on job description and clauses of interest (qualification requirement). Map of this career is an compiled work corps in such a manner so that can depict work ladder and also instruct career from one work to other work of superordinate. looked after by cultural him of growth for all employeeses, hence can be ascertained by each employees will have instinct to always learn and learn, so that tendency to get new matter ( including innovation), may simply existing innovation potency in employees natural existence can application in each work. With applying of writer program which have explain above, hence target measure attainment of performance like; Investment Rate, Illness Rate, Internal [of] Promotions %, Employee Turnover, Gender Ratios in this perpective expected can executed easier.

From explanation concerning role of work analysis in each in perpective used to measure attainment of company performance in applying of BS, we can see what a hand in glove of relationship between BS with job analysis process there even exist impress that very need existence of work analysis become appliance which is exactly in more easier and supporting of measurement of attainment of company performance result. Clear to be more as a whole relation between BS with JA see picture hereunder.

from above illustration of the picture, can be concluded that role of job analysis in course of execution of balance scorecard is to become correct appliance (toolls) to be able to identify set of measure in course of measurement of work target to the a job/activity and/or production/service system and also measurement which on employees, whether that concerning measurement of employees competenscy or related to measurement of performance achievement.