From there you define financial targets required to achieve the vision and this in turn will result from strategic mechanisms that govern the results with customers. u Internal processes are planned to meet the financial requirements and the customer. u The methodology recognizes that learning and growth is the platform on which rests the whole system and which defines the objectives. u The bottom of the methodology is not confined only one perspective, but the considered simultaneously. Identifying the relationships between them. u establishing a chain of cause – effect that allows you to take the necessary initiatives at every level. Advantages. It is known that the Balanced Balanced Scorecard, as described by Norton and Kaplan (Balanced Scorecard, Management Issues, 1997) does more than measure, ie, if built properly, a balanced scorecard can communicate, provide feedback ( feedback), create, learn and align strategic objectives with daily operational control.

In other words, it can be noted that the Balanced Scorecard is a tool to translate the vision of the organization expressed through its strategy, objectives and specific terms for dissemination to all levels by establishing a system of measuring achievement of those objectives. The Balanced Scorecard integral box or demand, solves a critical need for management information that has been unsatisfied until now complements indicators measure the results of the activity with financial and nonfinancial indicators of the key factors that will influence future results, derived from the vision and strategies of the organization. The Balanced Scorecard emphasizes the conversion of vision and strategy of the company's strategic objectives and indicators.