The balanced scorecard (BSC) is the newest technology in the management of the business. The use of the balanced scorecard begins at the beginning of the nineties of the previous century. The use of the balanced scorecard can operate the managers with these figures because their meanings by means of the financial account are not measured. The use of the balanced scorecard and the programme BSC designer using the balanced scorecard was possible and clear, as are the companies that previously used the financial indicators for the assessment of the activity (profit, capitalization, investment), are been aware, that they may gradually lose their market advantages. To the middle of the 1990s, the use of the balanced scorecard has helped many problem companies on the market.
To do this there today explanations that rely on prospects of any company not the straight financial ratios, but by their “intangible” assets. The value of the trademark, belong to such assets, for example, because we in the crazy world live, and we must not forget that. The loyalty of the customers, the level of activity of the introduction of innovations, other intangible competitive advantages the intangible indicators that all. Otherwise, the strategic management of the company by controlling the Administrative Manager will go away, and the business will develop spontaneously. Using the balanced scorecard, BSC Designer program, the map of targets, but one does not need to think that the use of the balanced scorecard the magic or magical stick. There are some facts in the form of the results of research of different analytical agencies. The analysis of many companies shows that even well studied through the future development strategy of business, if the company does not warrant any other scheduled actions that are focused on the implementation of the strategy, is not seeking the desired result. It was found that more than 60% of the Manager of the Mittelgliedes, and also more 95% of the employees of the lowest level, have no ideas about the strategy of the companies.