EN
The authors discuss in the article a common concept that the Balanced Scorecard method of strategy managing of a company is applicable usually in Bigger Enterprises not in Small and Medium management. To achieve so, in the first part of their article, the authors will indicate difficulties in implementing BSC just in bigger companies in aspects: costs, time-consuming, extraordinary effort in organisation, new look on stepping down communication, long distance thinking, scepticism of financiers and resistance in organisation. In the second part of their article the authors observe the possibilities of introducing BSC to medium and small companies where it could be: less costs, last shorter, be easier communicated among employees, inflict less resistance of organisation.