General, basic considerations The management science increasingly provides through the exercise of management in business and this at a time in the scenario in which they operate tools that guarantee results beneficial saberseles use. A very important tool is related to the balanced scorecard – CMI (Balanced Scorecard – BSC), which as noted by Wikipedia, was introduced in the January / February 1992 Harvard Business Review, based on work performed for a semiconductor company (the company concerned would Analog Devices Inc.). Its authors, Robert Kaplan and David Norton, argue that the WCC is a system of management or administrative system (Management System), which goes beyond the financial perspective with which managers tend to assess progress of a company. It is a method for measuring a company's activities in terms of its vision and strategy. Provides administrators with a comprehensive view of business performance. It is a tool management companies that continually shows when a company and its employees achieve the results defined by the strategic plan. It is also a tool that helps the company to express the objectives and measures necessary to comply with the strategy.
According to the book "The Balanced Scorecard: Translating Strategy into Action", Harvard Business School Press, Boston, 1996: "The BSC is a revolutionary tool to mobilize people towards the full implementation of the mission through channeling the energies, skills and expertise of people in the organization toward achieving long-term strategic goals. It allows both to guide current performance and target future performance. Use measures in four categories-financial performance, customer knowledge, internal business processes and learning and growth-to align individual initiatives, organizational and cross-departmental and identify entirely new processes to meet customer goals and shareholders.