The Balanced Scorecard Methodology allows the business to carry into effect its Mission and Strategy in a faster and more effective way, introducing a System of measuring performance via Key Performance Indicators (KPIs) combined to and enhanced by the management system. Top management forms and communicates its Strategy relying on the Balanced Scorecard methodology; evaluates the effectiveness of alternative strategy scenaria, poses operational and tactical objectives and properly distribute the resources available, monitor the successful implementation of the Business Plan, regularly record the results, forming a feedback channel or mechanism that allows the strategy readjustment when needed, in order to fulfil the ultimate prospect objectives.