In the past few decades under the increasing globalisation and degree of competition, advances in technology, the increasingly complex of business processes and high costumer demands, there are new business conditions that make current managers to know the specific tools, techniques and methods of in order to successfully manage the company. As one of the method for measuring the performance and increasing its efficiency occurred, in the nineties years of last century, the Balance scorecard method. BSC can be interpreted as methodology of management accounting which is intended to management of the company to mutually coordinate and support key processes. Balanced Scorecard method is based on four main perspectives that are interconnected and are equally important. BSC method requires engagement of the whole company and not only of its management. Despite the poor implementation of this concept, companies that applied it cited a number od benefits, such as achievement of better management of the company as a whole, the ability to improve the monitoring and realization of planned strategy, achieving better financial results etc.