BAKGRUND: För ett företag gäller att tillgodose de behov som finns på marknaden genom att upprätthålla en stark konkurrens mot övriga aktörer och på så sätt minska risken att tappa marknadsandelar till aktörer som bättre tillfredsställer dessa behov. I syfte att uppnå detta krävs mål samt strategier för hur företaget ska agera, samtidigt som det är av yttersta vikt att dessa strategier formuleras och implementeras på ett effektivt sätt. Här lyfts ofta prestationsmätning fram som ett verktyg för att lyckas med denna implementering. Att samtidigt kombinera dessa mått i ett system förespråkas eftersom måtten då kan relateras till varandra och bättre beskriva verksamhetens komplexitet för att därigenom generera maximal nytta. Vissa forskare hävdar emellertid att det finns klara skillnader mellan olika företag där deras karaktäristika drivs av företagets storlek. Samtidigt menar samma forskare att de teoretiska ramverken för prestationsmätningssystem har byggts utifrån stora företag och dess situation, varpå de blivit mindre passande för SME. Denna studie fokuserar därför på detta glapp i forskningen. SYFTE: Vår ambition är att genom denna studie utforma ett prestationsmätningssystem för Care of Sweden i egenskap av SME. Detta ska åstadkommas med hjälp av att analysera Care of Swedens förhållande till typiska karaktärsdrag för dessa företag. Därigenom kommer studien att ge ett bidrag till utvecklad kunskap kring prestationsmätning för SME. STUDIENS UPPLÄGG: Studien utgörs av en fallstudie av aktionsforskningskaraktär där det empiriska materialet har samlats in genom deltagande observationer och intervjuer med anställda på olika positioner i fallföretaget. Under studien har det funnits en växelverkan mellan insamling av teoretisk bakgrund och empiriskt material från fallföretaget och därav har en lärandeprocess uppstått där empiriskt material inspirerat till ny insamling av teoretisk bakgrund och vice versa. RESULTAT & SLUTSATSER: Fallföretagets förhållande till de karaktärsdrag som behandlats av olika forskare har studerats för att utforma ett passande prestationsmätningssystem. Trots fallföretagets ringa storlek visar det sig att de uppvisar få av de typiska karaktärsdragen för SME. Utifrån denna analys byggs ett balanserat styrkort med utgångspunkt i en ”bottom-up” approach, vilken identifierar företagets underliggande strategier, vision och nuläge.

Problem: Nätverkande företag är i stort behov av en effektiv verksamhetsstyrning. Eftersom nätverkande organisationer består av flera företag som agerar som en har de svårt att räcka till, skapa nöjda medlemmar samt utveckla något som ger positiv respons hos finansiärerna. Problemet inom nätverkande företag är att kunna få alla medlemsföretag aktiva och engagerade. Detta innebär att samarbetet behöver utvecklas och ett verktyg som får in de olika aspekterna är av nytta. Syfte: Syftet med uppsatsen är att undersöka under vilka förutsättningar ett balanserat styrkort kan implementeras i nätverkande organisationer. Tanken är att se till vilka perspektiv som kan vara i fokus när det gäller nätverkande organisationers styrbarhet samt eventuella motsättningar. Avgränsningar: Våra avgränsningar är främst att uppmärksamma nätverksorganisationers styrbarhet samt att endast utgå ifrån BSC som styrmedel. Vi kommer att se till effektiviteten som BSC kan tillföra nätverksföretagsverksamheten och de nätverksorganisationer vi kommer att kontakta är PUCK, Tunga Fordon och Aluminiumriket. Vi kommer även att stämma av våra intervjusvar med en referensperson som är insatt i ämnet, vid namn Bodil Anjar, som tidigare varit verksam vid Sustainable Sweden Southeast (SSSE) och i dagsläget arbetar som konsult för småföretag. Metod: Denna uppsats bygger på kvalitativ forskning ur ett abduktivt perspektiv. Uppsatsen bygger till stora delar på information som vi fått i och med intervjuer, som ställs i jämförelse med redan befintlig teori. Resultat: Vi har kommit fram till att ett anpassat BSC kan implementeras och användas i nätverkande organisationer. Problem som uppkommit i och med uppsatsen handlar bland annat om att få alla medarbetare i medlemsföretagen insatta i nätverket och dess betydelse för företaget. Vi har även kommit fram till vidare forskning kring ämnet.

Blekinge Hospital suffers from a budget shortage of 100 million SEK, while the government now requires that hospitals will no longer be running a deficit. Blekinge Hospital will then use their limited resources to survive in the future and the activity must be enhanced in order to keep costs low without having to lay off personnel. The idea is that the organisation should be more efficient with a more efficient resource usage. Performance measurement systems are important tools for achieving the policies set out within an organization, measuring and evaluating performance is a way to see where improvements in efficiency may be necessary in the business. Balanced Scorecard (BSC) is one of several measuring systems, where the focus is on measuring non-financial performances. Diagnosis Related Groups (DRG) is another performance measurement systems used in healthcare so that comparisons between hospitals can easily be performed. The purpose of this study was to investigate what performance measurement systems that Blekinge Hospital uses and how they are used. To examine this, qualitative interviews with politicians and officials of the Blekinge county council and employees working at one of Blekinge Hospital clinics has been conducted. The result shows that the Blekinge Hospital has problems in maintaining and evaluating the results of performance measurements. This is mainly due to time and resource constraints, but also as a result of lack of communication down to the clinics from the hospital's management and officials. On the other hand, this study shows that Blekinge Hospital used DRG to a greater extent than the BSC which was not used at all. We see this as a result of good communication and understanding of what the measurement system is good at. / Blekingesjukhuset dras med ett budgetunderskott på 100 miljoner kronor, samtidigt som regeringen nu kräver att sjukhusen inte längre får gå med underskott. Blekingesjukhuset får då använda sina knappa resurser för att klara sig framöver och verksamheten måste effektiviseras för att hålla nere kostnaderna utan att behöva avskeda personal. Tanken är att verksamheten ska effektiviseras och att resurser ska användas på ett mer effektivt sätt. Prestationsmätningssystem är viktiga verktyg för att uppnå de strategier som satts upp inom ett företag, att mäta och utvärdera prestationer är ett sätt att se var effektivitetsförbättringar kan behöva göras i verksamheten. Balanced Scorecard (BSC) är ett av flera mätsystem, där fokus ligger på att mäta icke finansiella prestationer. Diagnosrelaterade grupper (DRG) är ett annat prestationsmätningssystem som används inom vården för att jämförelser mellan olika sjukhus enkelt ska kunna utföras. Syftet med denna studie var att undersöka vilka prestationsmätningssystem som Blekingesjukhuset använder och hur dessa används. För att undersöka detta har kvalitativa intervjuer med politiker och tjänstemän på landstinget Blekinge samt anställda som arbetar på en av Blekingesjukhusets kliniker genomförts. Resultatet visar att Blekingesjukhuset har problem när det gäller att upprätthålla och utvärdera resultatet av prestationsmätningar. Detta beror främst på tid- och resursbrist, men även som följd av brist på kommunikation till Klinikerna, från sjukhusets ledning och tjänstemän. Däremot användes DRG i större utsträckning än BSC, som inte användes alls, vilket vi ser som ett resultat av god kommunikation och förståelse för vad mätsystemet är bra till.

Bakgrund Efter den kritik som uppstod mot traditionella ekonomisystem tog Kaplan och Norton fram grundmodellen för balanserade styrkort, som genom ett orsak-verkan-samband sammanställer kritiska framgångsfaktorer i både finansiella och icke-finansiella mått. När balanserade styrkort kom, 1992, fick den ett stort genomslag då den på ett förståeligt och tydligt sätt strukturerar upp verksamheten och tydliggör vision och strategi. Dess uppmärksamhet var så stor att vissa valde att kalla det för en modefluga. Efter några framgångsrika år började trenden dala vilket kan ha berott på att företagen inte la ner nog mycket kraft vid implementeringen. Denna förändring i användandet av styrkort väckte vårt intresse för att finna utvärderingar om hur modellen fungerar. Inom forskningsvärlden har vi dock funnit en bristfällig förekomst av litteratur som behandlar utvärdering av balanserade styrkort och därför ville vi undersöka om företag genomför utvärderingar av modellen och på vilket sätt detta sker. Syfte Undersöka hur företag kan utvärdera sitt balanserade styrkort genom att; försöka förklara de bakomliggande faktorerna till utvärdering, studera erfarenheter kring styrkort samt diskutera olika effekter företag har uppnått med sitt styrkortsarbete med mål att bygga en modell för utvärdering av balanserade styrkort. Metod Vi har genomfört intervjuer med tio management konsulter med erfarenheter av balanserade styrkort för att kunna ta del av deras erfarenheter från ett stort antal företag som är verksamma inom flera olika branscher. Resultat Vi har i studien kommit fram till att företag, på sätt och vis, utvärderar sina styrkort men det finns ingen generell modell. Vi har även tagit fram en modell för hur en utvärdering av det balanserade styrkortet kan genomföras. I denna modell bör företagen utgå från sina egna strategier och syften för att sedan kunna analysera resultatet och vid behov revidera modellen. / Background Due to the critic that surged against traditional management control systems, Kaplan and Norton developed the model of the balanced scorecard (BSC), which through a cause and effect relationship compiles critical success factors in both financial and non-financial measures. When the BSC was developed, in 1992, it drew a lot of attention because it structures the organization in a comprehensive and understandable way and thereby visualizes the vision and strategy of a company. Its attention was so great that some people chose to call it a trend. After a few successful years the trend started to decline, which could be the cause of that companies did not put enough power in the implementation. These changes in the use of BSC awoke our interest to find evaluations about how the model works. We have however found that within the world of research there is a lack of literature treating evaluation of the BSC and therefore we would like to investigate if companies do evaluations and in what way this occurs. Purpose Investigate how companies can evaluate their BSC through; trying to explain the reasons for evaluation, study the experiences around BSC and discuss the effects that have been achieved with the BSC, with the purpose to develop a model for evaluation of the BSC. Method We have carried out ten interviews with management consultants with experiences of BSC to be able to take benefit of their experiences from a large number of companies operating in several different industries. Results We have concluded that companies, in a manner, do evaluate their BSC but there is no universal model. Therefore we have developed a model for how an evaluation of the BSC could be carried out. We suggest that companies start from their own strategies and purposes with the mean to be able to analyze the results and if necessary revise the model.

Bakgrund: Företag som har utvecklat ett BSC med finansiella mått, mått förinterna processer, kundtillfredsställelse samt innovations-ochinlärningsförmåga, har en grund för ett välfungerande styrsystem ochbör därför utgå från denna som bas för belöningssystemet. I syfte att fåbelöningssystemet att bli en integrerad del i företagsverksamhetsstyrning bör Balanced Scorecard användas som bas förbelöningssystemet. Detta leder bland annat till att alltför kortsiktigvinstinriktning undviks. Metod: Vi har genomfört en fallstudie på företaget SCA Packaging Sweden.Denna studie innefattar en kvalitativ undersökning med abduktion somforskningsansats samt en kvantitativ undersökning. Datainsamlingenav primärdata för den kvalitativa undersökningen har skett genomkvalitativa intervjuer, och den kvantitativa studien bygger på enenkätundersökning. Syfte: Syftet med denna uppsats är att beskriva hur SCA Packaging använderBalanced Scorecard och belöningssystemet, samt analysera omföretagets BSC kan användas som grund för belöningar. Vidare har viambitionen att belysa huruvida ett Balanced Scorecard skulle motiveratill högre prestation enligt medarbetarna på SCA Packaging. Slutsats: Utifrån litteratur och empiri har det framgått att SCA Packaging tillstor del inte använder BSC på det sätt som den teoretiskareferensramen föreslår. SCA Packaging kan därför i dagsläget inteanvända BSC som bas för belöningssystemet utan företagets BSCbehöver först utvecklas. Resultatet visade även att majoriteten avrespondenterna som arbetar på SCA Packaging anser att ettprestationsbaserat belöningssystem som bygger på mått somexempelvis kundtillfredsställelse och produktkvalitet skulle varamotiverande för dem då det bland annat är viktigt med sådana mått pålång sikt.

Location dataflow analysis of mobile objects in GSM network is performed in this project. Dataflow are analyzed in these network nodes: BTS, BSC, MSC, and HLR. During research it is analyzed how data flows changes during day period, how these changes influence network nodes. The possibilities to gather and store data about subscribers' location are explored. The main target of this project is to set guidelines for implementation of European Union directive ST15449 in real GSM networks. Statistic data about data flow types is supplied by real GSM network operator. Experiments were performed using emulator of GSM network data flows. Additional features necessary for analysis were specified and implemented. After analysis it is determined that lowest impact of location dataflow is for BSC component. It is proposed to implement any location data gathering device in BSC nodes.

Research confirms that strategic planning is essential for the improvement of business performance in both small and large organisations. Organisations around the globe all follow similar tactics, namely to attempt to execute a strategy to differentiate themselves from their competitors. A popular instrument used to support the strategic–management process in organisations is the Balanced Scorecard (BSC). The BSC is a popular performance–management framework strongly associated with managing the implementation of strategic plans. There is a difference between known performance–management programmes and the BSC. The BSC is a full, multi–perspective approach to achieving long–term, sustained growth, viewed more as a strategy–formation system than a pure measurement system. Constructing the first BSC of a Strategic Business Unit (SBU) is accomplished by a systematic process that builds consensus and clarity about how to translate the mission and strategy of the SBU into performance objectives, measures, targets and initiatives in four balanced perspectives: Financial, Customer, Internal Processes, and Employee Learning and Growth. The aim of the scorecard building and implementation process is to cascade strategy down to the operational level where real value is added. This process is also called "strategic alignment". The arguments presented in this dissertation are based on a combination of general literature research on performance management, the BSC and the development, strategic implementation and management of the BSC. The selection process of an SBU, and the rationale for the choosing to construct a BSC as a performance–measurement tool has been addressed. The dissertation further addressed the objectives and principles governing the BSC for the specific, chosen SBU. The development of the BSC comprises of ten steps, from the assignment of the scorecard champion or architect to the senior executive management meeting. Information gained from research done on the South African company under review, GP Retail Operations (Pty) Ltd, and more specifically the SBU of the Ackermans Distribution Centre in Durban together with the literature research have been used to develop the BSC within the specific SBU of the organisation. The BSC was tailor made for the specific requirements of the specific SBU in GP Retail Operations (Pty) Ltd. The results of the study on the SBU, Ackermans DC, have been summarised in the performancerecord sheet and an audit sheet derived from the literature overview and applied practical in–house research. The record sheet was created for each perspective of the BSC. The development of the BSC involved several challenges in embedding the information systems and the culture that helped receive, process, and analyse information for the creation of the performancerecord sheet and audit sheet. A BSC requires time and effort to "get it right" and commitment to implement it. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

Research confirms that strategic planning is essential for the improvement of business performance in both small and large organisations. Organisations around the globe all follow similar tactics, namely to attempt to execute a strategy to differentiate themselves from their competitors. A popular instrument used to support the strategic–management process in organisations is the Balanced Scorecard (BSC). The BSC is a popular performance–management framework strongly associated with managing the implementation of strategic plans. There is a difference between known performance–management programmes and the BSC. The BSC is a full, multi–perspective approach to achieving long–term, sustained growth, viewed more as a strategy–formation system than a pure measurement system. Constructing the first BSC of a Strategic Business Unit (SBU) is accomplished by a systematic process that builds consensus and clarity about how to translate the mission and strategy of the SBU into performance objectives, measures, targets and initiatives in four balanced perspectives: Financial, Customer, Internal Processes, and Employee Learning and Growth. The aim of the scorecard building and implementation process is to cascade strategy down to the operational level where real value is added. This process is also called "strategic alignment". The arguments presented in this dissertation are based on a combination of general literature research on performance management, the BSC and the development, strategic implementation and management of the BSC. The selection process of an SBU, and the rationale for the choosing to construct a BSC as a performance–measurement tool has been addressed. The dissertation further addressed the objectives and principles governing the BSC for the specific, chosen SBU. The development of the BSC comprises of ten steps, from the assignment of the scorecard champion or architect to the senior executive management meeting. Information gained from research done on the South African company under review, GP Retail Operations (Pty) Ltd, and more specifically the SBU of the Ackermans Distribution Centre in Durban together with the literature research have been used to develop the BSC within the specific SBU of the organisation. The BSC was tailor made for the specific requirements of the specific SBU in GP Retail Operations (Pty) Ltd. The results of the study on the SBU, Ackermans DC, have been summarised in the performancerecord sheet and an audit sheet derived from the literature overview and applied practical in–house research. The record sheet was created for each perspective of the BSC. The development of the BSC involved several challenges in embedding the information systems and the culture that helped receive, process, and analyse information for the creation of the performancerecord sheet and audit sheet. A BSC requires time and effort to "get it right" and commitment to implement it. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

Equivocation was introduced by Shannon in the late 1940’s in seminal papers that kick-started the whole field of information theory. Much ground has been covered on equivocation’s counterpart, channel capacity and in particular, its bounds. However, less work has been carried out on the evaluation of the equivocation of a code transmitted across a channel. The aim of the work covered in this thesis was to use a probabilistic approach to investigate and compare the equivocation of various codes across a range of channels. The probability and entropy of each output, given each input, can be used to calculate the equivocation. This gives a measure of the ambiguity and secrecy of a code when transmitted across a channel. The calculations increase exponentially in magnitude as both the message length and code length increase. In addition, the impact of factors such as erasures and deletions also serve to significantly complicate the process. In order to improve the calculation times offered by a conventional, linearly-programmed approach, an alternative strategy involving parallel processing with a CUDA-enabled (Compute Unified Device Architecture) graphical processor was employed. This enabled results to be obtained for codes of greater length than was possible with linear programming. However, the practical implementation of a CUDA driven, parallel processed solution gave rise to significant issues with both the software implementation and subsequent platform stability. By normalising equivocation results, it was possible to compare different codes under different conditions, making it possible to identify and select codes that gave a marked difference in the equivocation encountered by a legitimate receiver and an eavesdropper. The introduction of code expansion provided a novel method for enhancing equivocation differences still further. The work on parallel processing to calculate equivocation and the use of code expansion was published in the following conference: Schofield, M., Ahmed, M. & Tomlinson, M. (2015), Using parallel processing to calculate and improve equivocation, in ’IEEE Conference Publications - IEEE 16th International Conference on Communication Technology’. In addition to the novel use of a CUDA-enabled graphics process to calculated equivocation, equivocation calculations were also performed for expanded versions of the codes. Code expansion was shown to yield a dramatic increase in the achievable equivocation levels. Once methods had been developed with the Binary Symmetric Channel (BSC), they were extended to include work with intentional erasures on the BSC, intentional deletions on the BSC and work on the Binary Erasure Channel (BEC). The work on equivocation on the BSC with intentional erasures was published in: Schofield, M. et al, (2016), Intentional erasures and equivocation on the binary symmetric channel, in ’IEEE Conference Publications - International Computer Symposium’, IEEE, pp 233-235. The work on the BEC produced a novel outcome due to the erasure correction process employed. As the probability of an erasure occurring increases, the set of likely decoded outcomes diminishes. This directly impacts the output entropy of the system by decreasing it, thereby also affecting the equivocation value of the system. This aspect was something that had not been encountered previously. The work also extended to the consideration of intentional deletions on the BSC and the Binary Deletion Channel (BDC) itself. Although the methods used struggled to cope with the additional complexity brought by deletions, the use of Varshamov-Tenengolts codes on the BSC with intentional deletions showed that family of codes to be well suited to the channel arrangement as well as having the capability to be extended to enable the correction of multiple deletions.

Esta pesquisa tem por finalidade básica à aplicação dos conceitos desenvolvidos pelo Balenced Scorecard, em uma empresa industrial do ramo couro-calçadista, com suas operações inseridas no mercado interno e externo, buscando de forma estratégica, a ampliação de atuação no mercado. O mercado atualmente encontra-se bastante competitivo, o que se explica, pelo fato da profunda determinação pelas exportações, sobre os índices de produção física de calçados, fazendo com que haja um gradual aumento dessa cadeia produtiva, bem como nos fatores macroeconômicos que controlam a atividade produtiva no Brasil. Tal tendência, poderia ser acompanhada pela ampliação do consumo interno, considerando o atual quadro de políticas macroeconômicas inteiramente dedicadas ao combate da inflação. O mercado é relevante e sofreu efeitos negativos quando da implantação do Plano Real e mais recentemente, pela política econômica adotada no País ocasionando a retração dos níveis de exportação, trazidas pela valorização do real frente ao dólar e devido à entrada no mercado nacional dos calçados Asiáticos, prejudicando a competitividade da empresa tanto no mercado interno como no mercado externo.Essa cadeia produtiva passou recentemente, por um importante processo de reestruturação organizacional, com a intenção de torná-la mais competitiva. Apesar disso, os números referentes ao período de 2000/2005, revelam sucessivas oscilações na produção física de calçados, indicando que os avanços obtidos, embora sejam importantes para participar de concorrência internacional, não são suficientes para garantir a manutenção de taxas crescentes de produção física. Neste processo, as empresas estão voltando suas atenções para melhorar sua capacidade de competitividade, frente ao ambiente globalizado existente, buscando diferencial através de novas ferramentas de gestão, para tanto, o presente trabalho objetiva propor um plano estratégico de implementação do Balanced Scorecard para a indústria de calçados. O Balanced Scorecard tem se mostrado um dos melhores métodos de gestão dos últimos anos. Apresentado ao mundo inicialmente por Robert Kaplan e David Norton, criado com o propósito de resolver problemas de avaliação de desempenho, o Balanced Scorecard mostrou-se capaz de ajudar para implementação de novas estratégias nas empresas e na criação de valor para o cliente, transformando-se numa ferramenta gerencial e estratégica de sucesso. Tratado inicialmente como um sistema de medição de desempenho baseado em indicadores, o Balanced Scorecardevoluiu ao longo do tempo e hoje com certeza, já se trata de uma ferramenta indiscutível para gestão de negócio. O Balanced Scorecard apresenta uma ordenação de conceitos e idéias preexistente de uma forma lógica, objetiva e inteligente. A sua correta aplicação implica uma série de vantagens para a empresa, podendo ser destacada como integração de medidas financeiras e não financeiras, a comunicação e o feedback da estratégia, o vínculo com o planejamento, maior foco e alinhamento organizacional, entre outros inúmeros benefícios. Para isto, são descritos os principais conceitos relacionados ao assunto enfatizando o planejamento estratégico e o Balanced Scorecard. Nessa nova forma de gerenciamento, destaca-se como instrumento da maior importância, a construção de um mapa estratégico elaborado a partir da missão, visão, estratégias, objetivos e perspectivas levantadas na organização, que possuam uma abrangência e coerência compatíveis com a atualidade de mercado. Neste cenário, o Balanced Scorecard, como ferramenta utilizada para medir o desempenho dos negócios, deve contribuir com suporte às estratégias adotadas pela empresa, para que elas possam ser acompanhadas e venham a produzir retornos positivos para a organização. / This work aims at analyzing the implementation of the Balanced Scorecard concepts in a leather shoes manufacturing company. Such company is already inserted into both internal and foreign markets and has been trying strategically to expand its market share. Having in view that the market is extremely competitive nowadays and companies are determined to export, leather shoes manufacturing companies are no exception. Their manufacturing level increases and, gradually, the manufacturing chain becomes bigger, a process followed by the macroecomic factors that control manufacturing activities in Brazil. Considering that macroecomic policies of Brazil privilege the end of inflation, such tendency should be accompanied by consumption increase within the country. The market is relevant and has suffered negative effects from the Plano Real. Brazilian economic policy has also caused the retraction of the export levels recently, which is a result of the increase in value of Real in comparison to dollar and the presence of Asian shoes in the Brazilian market. All these factors together have reduced the competitive power of the company regarding both internal and foreign market. The manufacturing chain has been restructured as an attempt to increase the competitive power of the company. Although some progress has been made – international companies can be faced now – the successive ups and downs of shoes manufacturing numbers in 2000/2005 indicate that the company cannot cover taxes related to the manufacturing process. Due to globalization, companies are constantly trying to increase their competitive power. They try to make the difference by using new managerial tools, and that is why this work aims at creating a strategic plan to implement the Balanced Scorecard concepts in shoes industry. Considered one of the best managerial tools ever, the Balanced Scorecard had its concepts initially presented by Robert Kaplan and David Norton. The Balanced Scorecard was created with the objective of solving performance evaluation problems, but as this tool also helps implement new strategies in companies and creates value to clients, its success as a managerial and strategic tool cannot be denied. Firstly considered a mere way of measuring performance based on indicators, the Balanced Scorecard has evolved through time and, today, it is renowned for its importance as a managerial tool. The Balanced Scorecard has a preexistent set of coordinate concepts and ideas presented in a logical, objective and intelligent way. Once the Balanced Scorecard is implemented correctly, gains are substantial – integration of financial and non-financial issues, communication andfeedback regarding the strategy, plan bond, focus and organizational alignment, so on. The main concepts related to the subject are discussed in this work, and both strategic plan and the Balanced Scorecard are emphasized. Regarding the Balanced Scorecard, the most important aspect is the creation of a strategic map based on mission, vision, strategies, objectives and perspectives of the company. The analysis of such elements takes into consideration the market reality as a whole. In this scenario, the Balanced Scorecard - a tool that measures business performance levels - supports the strategies adopted by the company. In short, strategies are followed and gains are inevitable with the aid of the Balanced Scorecard.