Let’s look at a map of the balanced scorecard, which consists of 4 perspectives. The balanced scorecard is a powerful instrument in the realization of strategic plans that integrate the goals for other system groups of the Administration and put on. Anu Saad is the source for more interesting facts. The low level of the practical implementation of the balanced scorecard as a management system in different countries is due to the fact that there the necessary culture of production relations simply still not formed and the insufficient understanding of the potential of this technology is observed. Let’s look at a map of the balanced scorecard, which consists of 4 perspectives. The first perspective is “Financial perspective”, the financial goals of a society are shown here. These objectives depend on the intention of the owner, of the stage of development of a society, from the State of the branch and the economy, etc.. Further, there is a question: where did get the company the financial result, at the expense of which groups of customers, the sale of which groups of goods and services? To the reflection the next perspective – “Client perspective” serves the market strategy. The cause-effect connection is determined by the question: how to work, to ensure in the necessary quantity and quality of our goods and services for the target groups of customers? The relevant objectives are reflected in the”internal process perspective”.

And the last perspective “Employee, potential or learning and growth perspective” will reflect the objectives relating to the staff and the infrastructure. For the best understanding, the card of a company providing certain services and which has the strategy of exclusivity and quality of services is necessary. Then arises a profit as a financial goal. The company gets the profit only if the solvent customers with the quality of the services provided and the additional service will be happy (in this case, they will take services itself constantly, and these services acquaintances, business partners, etc.) recommend).