EN
The article presents the main issues related to the Balanced Scorecard. It describes the origin and construction of this tool. It sets the objectives of using Balanced Score-card and its impact on the company. One of the most important objectives of using it is possibility to align business activities to the vision and strategy of the organization. It compares the advantages and disadvantages of using Balanced Scorecard among different companies. Research indicates that improved business performance is linked positively to the extent of use strategic planning within organizations. To reap these benefit, enterprises must introduce strategic planning processes. The Balanced Scorecard is a popular performance management framework strongly associated with managing the implementation of strategic plans.