Balanced Scorecard (BSC) has turned into a leading strategic management system worldwide thanks to the results that organizations achieve after they implement it. Managers can use Balanced Scorecard to utilize available resources so that the long-term objectives of the organization are achieved. The system allows monitoring of the strategy fulfillment from the point of view of different stakeholders – owners, clients and employees.

An increasing number of organizations use Balanced Scorecard (BSC) methodology, developed by Robert Kaplan and David Norton in combination with IDS Scheer software for strategy description - ARIS BSC.