Introduction

Balanced Scorecard provides an overview of the entire business, allowing monitoring the performance of all the proposed strategic objectives, the measures taken to achieve them, the degree of staff' involvement, involving all financial and non-financial aspects. Balanced Scorecard concept involves grouping key performance indicators (KPIs), financial and nonfinancial, in four perspectives. The four sizes cover financial success, market leadership, customer loyalty, capital development, business process control and, in part, the consequences for the community (figure 1).

figure 1

Figure 1. Balanced Scorecard for the public sector and non-profit

Measurement of performance, the main function of the BSC, divides the four perspectives in result indicators that indicate past efforts and pilot indicators that indicate future performance, intervening in identifying opportunities and preventing errors. Specifically, the Balanced Scorecard approach helps public managers in the implementation of the ideas contained in management plans and strategy development.