A company named "Stach Ploats Gemente Sourabaia " was built in 1927, and the company's name was changed to Perusahaan Daerah Potong Hewan Kodya Dati II Surabaya. (Animal slaugtering company owned by Local Government Surabaya) by Local Regulation (Perda) No. 11, 1982 and Peraturan Daerah (local Regulation) No. 5, 1988. This research title is Performance Measurement on Surabaya Animal Slaughtering Company Using Balanced Scorecard Consept and Polily Perspective . The company has main duty to manage animal slaughtering sen1ice, such as cows, goats and pigs to Surabaya community forwards hygiened meat which is healty. Futhermove, the company has also duty to increase regional goverment income and social fanction. The objective of this research is to identity measured performance aspects, performance measurement results and healty level of the company, also effectiveness policy need to be done to develop existence of the company.Method of this research is descriptive method for policy making. Techniques for collecting primary data are interviews, observations and questionnaires . Technique for collecting secondary data is the use of .financial and company performance reports . Process and analysis of data are used to measure company peiformance using Balanced Scorecard concepts and policies which are internal business process perspective , customers, financials, learning process, growth and policies . Also, this research uses ratio analysis comparations, trends, likert scale, data reductions, data displays, confirmations, and decision making. Each performance measurement perspective is weight {°/o), scored (number) and valued (number), and also grouped of company healty level (less until very halthfal).Based on Balanced Scorecard concept plus policy, the result of this research shows that company performance from internal business process perspective is weighted 25% (score 21), customers 10% (score 7, I), financial 50% (score 45), learning process and growth 10% (score 8,50) and policy 5% (·core 4,2) so that the total score is 85,80, which means the healty company level is very healty. Based on finance ministry decree number 198/ KMK.01611988 Public Accountant Drs. H. Muhammad Fadjar conduct company performance measurement from .financial aspect, which is weighted 70% (score 65), operation 15% (score 12,60), and administration 15% (score 6) so that the total score is 83,60. The score means the healty level of the company is called healthfal and can be classified as AA. Thefact that main duty and.function of the company is vital in animal slaughtering service/production related to economic, source of regional gov ernment income and social. ft is expected the company will grow and develop in the future.