Abstract

The balanced scorecard is one of the modern management methods and a tool widely used in organizations when building operational strategies in the era of explosive information technology. Based on the synthesis of various sources, the article presents an overview of the main characteristics of the balanced scorecard such as the role, content and process of designing the balanced scorecard in an organization with the aim of providing more knowledge and methods for managers and employees in the organization to apply in building strategies and managing the operations of their organization.

Keywords: Tools, balanced scorecard, management, business strategy.