Conclusions

We appreciate the fact that BSC was created and it is used to restrict the limits of and traditional financial and management tools and to ensure unity of vision and long-term action in the organization. The main advantage of the method consists in guiding managers, departments, human resources, technological and financial toward the strategy organization. In Romania, where organizational climate is quite poor, there is every chance that this system should be regarded only as an additional form of control of staff, so be sabotaged by employees. On the other hand, the interest of public institutions managers did not go too often toward performance, at least in terms of BSC experience. A few public institutions are concerned about customer satisfaction, accountability to the citizen and efficiency. Using the Balanced Scorecard in the public sector is shown to be beneficial since improves and enhances aspects of performance, strategy, alignment, communication, resource allocation, decision-making and competitiveness. Balanced Scorecard is a tool built to harmonize actions and strategic plans into a consistent control system. Since the BSC philosophy is to learn from own actions, teamwork and follow up strategy, this tool puts a heavy emphasis on clear communication of objectives and priorities. In short, being flexible and dynamic, BSC shows what must be done.