Bussiness iicompetition iiin iimanufacturing iisector iihas iipotential iito iidevelop, iiespecially iiin iieastern iiarea iiof iiEast iiJavaProvince, iiso iicompetency iiin iiservice iisector iiis iineeded, iibest iilevel, iiresistant iito iicompetition, iioptimizing iiresources iiowned iioptimally iiand iiachieving ii iicompany iistrategic. iiThe iiselection iiof iimanufacturing iiservice iicompanies iias iiresearch iiobject iiis iibased iion iitrusted iitrack iirecords. iiAim iiof iithis iistudy iiis iito iiknow ii4 iiprespctive, iicustomer iiprespective, iiinternal iibusiness iiprespective iiand iigrowth iilearning iiwith iibalanced iiscorecard ii iirules. iiUsing iiresponden iiwith iiproportionate iistratified iirandom iisampling iimethod iiusing iisolving iiformula. iiResult iiof iistudy iiis iiindicate iithat iithere iiare iia iinumber iivariations iidominated iiby iitotal iiplanning iicost iimanagement iiprocess iicarried iiout iiin iiaccordance iiwith iiperformance iimeasurement iistandarts, ii4 iiprespective iiof iithis iiperformance iimeasurement iihas iibeen iiguaranteed iiin iiexternal iiaudit iisystem iiand iineeds iito iigrow iiand iidevelop iithe iicompany’s iiexistence.