A Model of Comprehensive Performance Measurement: Conceptual Implementation on PDAM
Abstract
This study aims at measuring the performance of Perusahaan Daerah Air Minum (PDAM) by implementing the developmental concept of balance scorecard as formulated by Kaplan and Norton in 1992, by means of conceptualizing a more comprehensive and measurable one. Researchers have formulated some performance measurement indicators, so that more relevant, comprehensive and measurable. The concept being formulated by the researchers are in the forms of several indicators in the perspective of finance, customers, internal business process, and learning and growth. The indicators are namely the effectiveness of billing as part of the financial aspects; the customer service coverage included into a customer’s perspective; the completion rate, the domestic water consumption, the water service continuity, and the product efficiency as explained in internal business processes;and the ratio numbers of employees, employee training, and training costs in the perspectives of learning and growth. The result shows that PDAM is included into a criterion of a good-managed corporate.
Keywords: model, comprehensive, performance, measurement, conceptual, implementation,
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