چکیده (انگلیسی):

ABSTRACT: The present study analyzes Balanced Scorecard (BSC) as a tool to evaluate organizational strategies.
This investigation is intended to give answers to the questions relating to creation of balanced scorecard, it main
performance, perspectives of balanced scorecard and envelop each of its dimensions and application field of this
tool. This study is of applied type in terms of goals, and qualitative in terms of data, and it is librarian in terms of
nature and kind of study. With recognizing the necessity for a performance management comprehensive system
that could integrate traditional quantitative and more abstract qualitative parameters of performance, Kaplan and
Norton developed the concept of Balanced Scorecard (BSC). Balanced Scorecard is a comprehensive evaluation
framework of performance, which characterizes organizational strategies and through identifying the relevant
operation for each of strategies and by evaluation of performance, examines the rate achieving the aforesaid
strategies from 4 aspects i.e. financial perspective, customer perspective, internal processes perspective, and
learning and growth perspective. Thus, this question may be raised in financial perspective: Which efforts should
be made to achieve financial success? In customer perspective, this question should be answered that: How to
display us before customers’ vision in order to achieve organizational outlook? We should respond to this
question in internal processes perspective: On which of internal processes should an organization focused further
to meet shareholders and customers’ satisfaction? And finally in learning and growth perspective, this question
should be answered that: How can we maintain our abilities for change and development in order to realize
organizational outlook? The application fields of this tool is wide and they are used in evaluation of strategy in all
organizations and groups including privatization and assessment of Private Sector, educational centers,
Automotive Manufacturing Industry, Transportation Organization, and banking system etc. Application of
Balanced Scorecard (BSC) as a tool for evaluation of organizational strategies is a requirement in today
organizations since this tool creates value- added for organization by providing balanced information for
managers, preparation of ground for moving the organization toward a learner organization and reducing
managers’ need to types of controlling systems. Along with many advantages, of course this tool suffers from
some weak points as well that could be corrected by integration of it into other tools and using their capabilities
and today with respect to its distinguished characteristics, this tool widely used in organizations.