ACCOUNTING
Samsung Electronics Ltd. (Balanced Scorecard
Analysis)
Compiled by:
Bernardus Alan Handoko
Aya Putri Argatika
Reza Mediar
Novi Prastia
11/311392/EK/18212
11/320288/EK/18685
11/320298/EK/18695
11/320299/EK/18696
SAMSUNG’s Products
Curved UHD TV
Samsung Galaxy S5
Samsung Gear Fit
Samsung Galaxy Note PRO
Samsung SCX-3406FW
STRATEGIC MANAGEMENT ACCOUNTING – MAY 2014
1
Financial Perspective
Samsung’s financial perspective emphasizes the stakeholder concern about how efficient and effective the unit is at using its resources. Its balanced scorecard in the financial perspective serves one objective which is
Maximize Return to Shareholders.
Maximize Return to Shareholders
The Company will actively pursue increases in investment return for shareholders by maximizing profits through transparent and sound management. The Company will honor its responsibility to shareholders and interested parties by announcing major financial and corporate information in good faith and in a timely fashion. The Company will accept and sincerely consider legitimate petitions from external shareholders
In increasing the shareholder value, Samsung tends to improve its productivity and revenue growth:
High Earnings Results by Strengthening Competitiveness
Recently, we often heard about Samsung product including Mobile phone, Televisions, Camera,
Refrigerators, and so on. By developing and expanding market leadership through electronic products such as Mobile phones, Televisions, and so on, Samsung reaches enhancement in revenue. In 2013, we delivered record sales of KRW 229 trillion, up 14% from the previous year, and both operating profit and net profit increased by 27% and 28%, respectively, over the year to KRW 37 trillion and KRW 30 trillion.
Developing Key Competitive Advantages
Samsung is currently focusing effort in developing key competitive advantages such as technology and brand image, and expanding a foundation for a new growth