The BSC is a robust learning system for testing, get feedback and update the strategy of the organization. Wells Fargo describes an additional similar source. Provides management system for companies to invest in the long term-in customers, employees, developing new products and systems rather than managing the bottom line to pump short-term earnings. It changes how management is measured and a business. “WCC suggests that we see the organization from four perspectives, each of which must respond to a given question: Development and Learning (Learning and Growth): Can we continue to improve and creating value? International Business (Internal Business): How do we excel? If the customer (Customer): How do customers see us? Financial: How we see the eyes of the shareholders? The WCC is therefore a strategic management system of the company, which is to: Develop a consistent and transparent strategy. Communicate the strategy throughout the organization. Coordinate the objectives of the various organizational units. Connect with financial planning goals and budget.

Identify and coordinate the strategic initiatives. Measure in a systematic way the performance, proposing appropriate corrective actions Concept Board Score Card is the representation of a coherent structure, each measured with the indicators of performance, subject to the achievement of commitments (targets) identified and backed by a pool Scope initiatives. u The Board Score Card part of the vision and strategies of the company. 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.