Balanced Scorecard: Key Tool for Strategic Learning and Strengthening in Business Organizations

The Balanced Scorecard has been conceived as a key tool in administrative management processes, becoming
significant contributions for business organizations. The objective of the article was to analyze the intention
of analyzing the perspectives, advantages and possible barriers that limit the success and / or applicability of
this administrative tool, achieving through the theoretical bases to demonstrate the usefulness of this
management tool, which today It constitutes a coherent instrument whose indicators determine the
parameters for the management measurement. The research had a descriptive-explanatory character, with
longitudinal design. A digital documentary analysis was applied. The results were analyzed using the
Balanced Scorecard Usage Survey 2018 system. The study revealed that this tool is considered an important
contribution to the organizational management, with a high satisfaction for its use, finally guidelines for
new investigations are recommended analyzing the causes of bad practices in its design and implementation.