<![CDATA[The Increasing business competition requires companies to possess an appropriate and accurate
performance measurement. Balanced scorecard is an appropriate performance measurement tool to use
pertinent to the financial and non-financial aspects of the measurement. The research was conducted to
know the relationships among size, product life cycle, and market position and the use of balanced
scorecard in the manufacturing industry. The study was conducted to 34 manufacturing companies located
in Surabaya and Sidoarjo. The manufacturing companies were business to customer types that came from
the consumer goods, chemicals, and various industry sectors. The data were collected by distributing
questionnaires to the managers or owners of the manufacturing companies. The data analysis technique
used in this study was the Pearson correlation test to determine whether there were relationships among the
size, product life cycle, and market position and the use of a balanced scorecard. The results showed that
there was a positive and significant relationship among the variable size, product life cycle, and market
position and the use of the balanced scorecard in the manufacturing industry sector in Surabaya and
Sidoarjo. In addition, it was noted that the highest use of the balanced scorecard was on the internal
business process perspective, which amounted to 26%]]>
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