Abstract Balance Score Card (BSC) has been adopted broadly in organization performance evaluation as well as strategy development and evaluation, especially when the business environment is growingly competitive. The effectiveness of BSC has been shown through its practice in many large-size companies by enhancing cross divisional communications. However, for 90% of companies in Taiwan are small and medium sized and these companies contributed over 70% of job opportunities, it is important to investigate whether BSC can provide such effectiveness for these Taiwanese firms. Thus, this research develops a case study of an emerging company. By observing the decision and introduction of BSC to the company, this research has found below conclusions: 1. Small and medium sized firms are simpler, thus easier to focus and result to shorter introduction time of BSC. 2. BSC has provided effective design of indicators to connect strategy and actions and further provide good means for management team to evaluate performance and report to the board. 3. In the development phase of SMEs, the financial phase of BSC reminds the firms to emphasize the growth of revenue. With the help of BSC, management team can balance the focus of customer value, internal process and organizational learning.