A general view of the Balanced Scorecard

The Balanced Scorecard (BSC) a management tool designed by professors Kaplan and Norton in 1992 is addressed to implementing the firm’s strategy up and down the company. Although several papers have been written since then the majority have been focused on its basics and only a few on its most important issues –use of financial and non-financial measures cause-and-effect relationships and strategy maps. And the latter always separately and in concrete case studies.In this work we have studied in detail these issues and after analysing the works previously collected presenting the conclusions reached to shed light on them as well as maintaining open the debate.