Jurnal Ilmiah Akuntansi dan Bisnis
Vol 3 No 1 (2008)

SIX SIGMA, BALANCE SCORECARD, DAN KAITANNYA DENGAN AUDIT MANAJEMEN

NANIEK NIVIARI (Unknown)



Article Info

Publish Date
12 Jan 2008

Abstract

Performance measurement is important factor for enterprises. Performancemeasurement can be used to evaluate enterprises effectiveness and to arrangereward sysem. There are many tools for performance measurement such as SixSigma and Balance Scorecard. This paper discuss how Six Sigma and BalanceScorecard are used in performance measurement and relation betweenmanagement audit and Six Sigma and Balance Scorecard. Six Sigma andBalance Scorecard are used in performance measurement by DMAIC methode(define, measure, analyze, improvement, control). Management auditor canuse Six Sigma to evaluate management performance. BSC can be used byauditor management to balance financial performance measurement as lag factorand other nonfinancial performance measurement as lead factor, such ascustomer, internal bussines process, and learning & growth perspektif (BSCFirstGeneration). But in BSC-third Generation, the relationship betweenmanagement audit with BSC is if we want to design Enterprise BSC, we mustdo audit management first.

Copyrights © 2008






Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...