In general, many organizations still use performance measurement that puts more emphasis on the financial aspect, which is commonly referred to as traditional measurement. Personal measured only in terms of finances. Other such increased competence and commitment personnel, productivity, business processes used serve customers were ignored by management because difficult. The assessment aspect ...

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 i...