The Balanced Scorecard It is a very useful tool for managing companies in the short and long term. In the first place, because by combining financial and non-financial indicators allows anticipating trends and carrying out a proactive strategic policy . Second, because it offers a structured method to select the guiding indicators that involves the management of the company .

Among other aspects, the execution of a strategy implies adapting the structure of responsibilities, deciding who participates at each moment and with what role; transmit the objectives throughout the organization; plan implementation and budget; align all management mechanisms so that they work harmoniously; and have some indicators (financial and non-financial) that make it possible to evaluate a follow-up of the strategy.