Sistem Pengendalian Manajemen dalam Upaya Meningkatkan Kinerja Perusahaan dengan Metode Balance Scorecard

The purpose of this study is to find out how important the Management Controlling System in improving company performance using Balanced Scorecard for MSMEs Batusangkar City, West Sumatera. type research used qualitative research. data source primary obtained from result structured interviews with actors service sector, namely Budi Motor Service. indicate that implementation Balance methodhas improved company’s performance, Service more planned several ways, including: First, financial perspective where bookkeeping an uses accounting principles, Second, customer tries establish relationships customers by utilizing advance information technology, such as social media. Third, learning and growth technology help work processes. And Fourth, internal business process perspective, development creating units support main