The development of the balanced scorecard is a process which is directed to the construction of the unit system of the society. The development of the balanced scorecard is a process which is directed to the construction of the unit system of the society. This process consists in the transformation of the strategy of a company in the strategic objectives and events. Where, the closer the opinions of the management in the question of how society will preclude the competitors, are, the easier the process of development of the BSC. Because the concept of the balanced scorecard offers the form of presentation of the strategy which is expressed in its components in the form of objectives, key figures and events, which significantly increases the probability of realization of strategic objectives of a company. You must clearly and deeply understand what are the objectives of the activity should be reached so that the BSC successfully worked.
Meanwhile, the presence of the fully refurbished by strategy like a dream, and not the realities is the Activity. Therefore, you must understand and take into account that not all strategic questions about the construction of the balanced scorecard are worked through in detail. The detailing of the strategy and the refinement of the strategic objectives is done usually in the course of the construction of the BSC. But, even in case of full compliance with the basic strategic orientation of society, the management of the company in the course of the formulation of the strategic objectives can adhere to different points of view with regard to a question, which should be strategic objectives. The heads of companies have many ideas, analytical information and ideas about the future development. One must understand that in the development of the balanced scorecard strategic objectives of the company have the most important meaning. In the formulation of objectives should be seen, how short statements describing concrete actions for the implementation of the strategy.