{"id":37461,"date":"2025-09-19T10:00:00","date_gmt":"2025-09-19T13:00:00","guid":{"rendered":"https:\/\/actiosoftware.com?p=37461"},"modified":"2026-08-31T19:12:33","modified_gmt":"2026-08-31T22:12:33","slug":"balanced-scorecard-what-it-is-and-how-the-tool-works","status":"publish","type":"post","link":"https:\/\/actiosoftware.com\/en\/blog\/balanced-scorecard-o-que-e-e-como-funciona-a-ferramenta\/","title":{"rendered":"Balanced Scorecard: learn more about this tool!"},"content":{"rendered":"<figure class=\"wp-block-audio\"><audio controls src=\"https:\/\/actiosoftware.com\/wp-content\/uploads\/2023\/09\/Paulo-1924585.mp3\"><\/audio><\/figure>\n\n\n\n<p>In the business world, effective performance measurement and strategic planning are fundamental to the survival and expansion of any company. And in this context, a tool that has proven essential for organizations seeking to achieve their goals in a balanced way is the <strong>Balanced Scorecard (BSC)<\/strong>.<\/p>\n\n\n\n<p>Designed to connect the company's vision of the future to day-to-day practical execution, this methodology has revolutionized the way leaders track their indicators. Want to know more? <strong>Continue with Actio to discover in detail the concepts of the BSC, its benefits, precautions in its application, and how to implement it in your organization!<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-o-que-e-o-balanced-scorecard\"><strong>What is the Balanced Scorecard?<\/strong><\/h2>\n\n\n\n<p>Actio\u2019s <strong>Balanced Scorecard<\/strong>, often abbreviated as <strong>BSC<\/strong> (or Balanced Scorecard), is a methodology of <a href=\"https:\/\/actiosoftware.com\/en\/blog\/strategic-management-advantages\/\" target=\"_blank\" rel=\"noreferrer noopener\">Strategy Execution Platform<\/a> which helps organizations translate their mission and vision into practical, measurable, and interconnected objectives. Created by professors Robert Kaplan and David Norton in the 1990s, the BSC was developed when they realized that evaluating a company solely by financial metrics was an outdated and risky model.<\/p>\n\n\n\n<p>The great innovation of the BSC lies in balance. After all, it analyzes corporate performance from <strong>four fundamental strategic perspectives<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Financial:<\/strong> How should the company appear to shareholders to achieve financial success?<\/li>\n\n\n\n<li><strong>From the customer:<\/strong> how the company should be perceived by customers to achieve the vision?<\/li>\n\n\n\n<li><strong>Of internal processes:<\/strong> in which business processes must the company excel to satisfy shareholders and customers?<\/li>\n\n\n\n<li><strong>Of learning and growth:<\/strong> How does the organization sustain the ability to change, innovate, and continuously improve its people and systems?<\/li>\n<\/ul>\n\n\n\n<p><strong>Also read:<\/strong> <a href=\"https:\/\/actiosoftware.com\/en\/blog\/how-to-implement-indicators-in-balanced-scorecard-bsc\/\" target=\"_blank\" rel=\"noreferrer noopener\">Indicators in the Balanced Scorecard (BSC)<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-quais-sao-os-beneficios-do-balanced-scorecard\"><strong>What are the benefits of the Balanced Scorecard?<\/strong><\/h3>\n\n\n\n<p>By abandoning an exclusively accounting-based view and adopting a multidimensional approach, the BSC offers more accurate diagnoses and prevents severe operational failures. After all, the tool connects top management to operations with total clarity.<\/p>\n\n\n\n<p>Check out the main benefits of implementing the BSC in your organization:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Holistic and integrated view:<\/strong> provides a comprehensive overview of business performance, covering all critical areas;<\/li>\n\n\n\n<li><strong>Focus and alignment in execution:<\/strong> ensures that all teams are working in the same direction and focused on strategic priorities;<\/li>\n\n\n\n<li><strong>Informed decision-making:<\/strong> offers reliable data and historical data to guide more assertive business choices;<\/li>\n\n\n\n<li><strong>Transparent communication:<\/strong> facilitates the dissemination of strategy and goals to all hierarchical levels;<\/li>\n\n\n\n<li><strong>Continuous improvement and learning:<\/strong> it encourages the constant reevaluation of processes and the development of employee skills.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-como-implementar-o-balanced-scorecard\"><strong>How to implement the Balanced Scorecard?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"616\" src=\"https:\/\/actiosoftware.com\/wp-content\/uploads\/2023\/09\/conceito-da-estrategia-empresarial-na-opiniao-lateral-da-parede-cinzenta-e-branca-homem-colocando-os-dedos-na-escada-2.jpg\" alt=\"Step-by-step guide to implementing the BSC\" class=\"wp-image-37472\" srcset=\"https:\/\/actiosoftware.com\/wp-content\/uploads\/2023\/09\/conceito-da-estrategia-empresarial-na-opiniao-lateral-da-parede-cinzenta-e-branca-homem-colocando-os-dedos-na-escada-2.jpg 1000w, https:\/\/actiosoftware.com\/wp-content\/uploads\/2023\/09\/conceito-da-estrategia-empresarial-na-opiniao-lateral-da-parede-cinzenta-e-branca-homem-colocando-os-dedos-na-escada-2-300x185.jpg 300w, https:\/\/actiosoftware.com\/wp-content\/uploads\/2023\/09\/conceito-da-estrategia-empresarial-na-opiniao-lateral-da-parede-cinzenta-e-branca-homem-colocando-os-dedos-na-escada-2-768x473.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>Implementing the Balanced Scorecard requires discipline, methodological clarity, and the direct involvement of company leadership. And for the strategic map to move from paper to reality and deliver real results, the process must follow a logical and well-structured flow.<\/p>\n\n\n\n<p>Below, we detail the essential steps to build and consolidate the BSC in your company:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Step 1: Define and refine your strategic objectives (SMART)<\/strong><\/h3>\n\n\n\n<p>The first step to structuring the BSC is to clearly determine the direction the business should take. To do this, reassess the company's mission and vision and establish long-term objectives for each of the four perspectives (Financial, Customer, Internal Processes, and Learning).<\/p>\n\n\n\n<p>To ensure the effectiveness of this step, use the technique <a href=\"https:\/\/actiosoftware.com\/en\/blog\/how-to-optimize-strategy-execution-with-smart-goals-2\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>SMART framework<\/strong><\/a>. Nela, cada objetivo estrat\u00e9gico deve ser <em>Specific<\/em>, <em>Measurable<\/em>, <em>Achievable<\/em>, <em>Relevant<\/em> and <em>Time-bound<\/em>.&nbsp;<\/p>\n\n\n\n<p>This clarity avoids vague goals and directs efforts with precision.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Step 2: Promote organizational alignment and engagement<\/strong><\/h3>\n\n\n\n<p>With the global objectives and goals established, it is essential to involve all employees. Therefore, promote workshops and communications to explain the reasons for implementing the BSC, how performance will be evaluated, and what each professional's individual role is in achieving the strategy.<\/p>\n\n\n\n<p>This cultural alignment ensures that planning is not seen merely as a bureaucratic requirement from management, but rather as a guide that facilitates the daily routine and values the contribution of each department in the pursuit of collective results.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Step 3: Correlate operational actions to expected results<\/strong><\/h3>\n\n\n\n<p>Each project, investment, or <a href=\"https:\/\/actiosoftware.com\/en\/blog\/how-to-create-an-effective-action-plan\/\" target=\"_blank\" rel=\"noreferrer noopener\">action plan<\/a> executed in the company's day-to-day operations must have a direct cause-and-effect relationship with the BSC objectives. For example, investing in support team training (Learning and Growth) should optimize service time (Internal Processes), thereby increasing satisfaction (Customer) and, ultimately, revenue retention (Financial).<\/p>\n\n\n\n<p>Structuring this line of logical reasoning prevents the waste of financial and operational resources on isolated initiatives that do not generate value for the macro strategy of the business.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Step 4: Establish continuous KPI monitoring<\/strong><\/h3>\n\n\n\n<p>The BSC is a living methodology, but for it to work, the evolution of the indicators must be constantly measured. Therefore, define <a href=\"https:\/\/actiosoftware.com\/en\/blog\/effective-kpis-less-noise-more-direction\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Key Performance Indicators<\/strong><\/a><strong> (<em>Key Performance Indicators<\/em>)<\/strong> specific to each strategic objective and establish clear short-, medium-, and long-term goals.<\/p>\n\n\n\n<p>To this end, creating periodic check routines and critical review meetings is essential to monitor these indicators, identify operational deviations in advance, and make the necessary adjustments.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Step 5: Implement improvements and close the evolution loop<\/strong><\/h3>\n\n\n\n<p>Just as the market transforms at a fast pace, your company's BSC must also be adaptable. And the data collected during monitoring should feed a continuous cycle of process review and improvement.<\/p>\n\n\n\n<p>Remember: acting proactively when identifying new consumer demands or flaws in internal processes ensures that the company maintains its competitive advantage.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Precautions to be taken when applying the BSC<\/strong><\/h4>\n\n\n\n<p>Although the Balanced Scorecard is an indispensable tool for corporate success, errors in its implementation can compromise team buy-in or generate distortions.<\/p>\n\n\n\n<p>Below, we list the main precautions your leadership should take when implementing the BSC:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sponsorship and senior management involvement:<\/strong> without the real commitment of the board of directors, the methodology loses priority and execution strength;<\/li>\n\n\n\n<li><strong>Beware of indicator overload:<\/strong> selecting too many KPIs creates visual clutter and makes it harder to focus on the goals that truly matter;<\/li>\n\n\n\n<li><strong>Clear definition of goals and responsibilities:<\/strong> avoid ambiguities by naming direct owners for the monitoring and achievement of each metric;<\/li>\n\n\n\n<li><strong>Fluid and accessible communication:<\/strong> use simple language and visual dashboards to ensure everyone in the company understands the evolution of the goals;<\/li>\n\n\n\n<li><strong>Rigorous data updating:<\/strong> automate information collection to avoid using outdated reports or reports filled with manual errors.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What is the role of the BSC in strategic management?<\/strong><\/h2>\n\n\n\n<p>As we have seen, the Balanced Scorecard plays the role of the bridge that connects the board's conceptual planning to the operational deliverables of each employee. In other words, it eliminates the distance between the \u201cidea on paper\u201d and the \u201cwork on the ground.\u201d.<\/p>\n\n\n\n<p>Check out the core functions that make the BSC the heart of strategic management:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Translation of the strategy into tangible goals:<\/strong> transforms abstract concepts and long-term visions into measurable daily tasks;<\/li>\n\n\n\n<li><strong>Balance across multiple performance pillars:<\/strong> Ensure that the pursuit of immediate financial goals does not destroy customer satisfaction or team health;<\/li>\n\n\n\n<li><strong>Facilitation of corporate governance:<\/strong> provides a standardized framework for accountability and performance evaluation across all sectors;<\/li>\n\n\n\n<li><strong>Continuous cause-and-effect analysis:<\/strong> allows one to see how the improvement in an internal metric directly drives business revenue;<\/li>\n\n\n\n<li><strong>Precise guidance for decision-making:<\/strong> Replace intuition and guesswork with reliable analytical dashboards based on concrete data.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Boost your management efficiency with Actio!<\/strong><\/h2>\n\n\n\n<p>Implementing and tracking the Balanced Scorecard using only manual Excel spreadsheets can become a slow, insecure task prone to formula errors. Therefore, to ensure the success and scalability of the BSC, the use of the right technology is essential.<\/p>\n\n\n\n<p>And with <strong>Actio<\/strong> You can simplify and automate BSC management in your company. Furthermore, as a multi-methodology platform, Actio integrates seamlessly with your organization's other routines and systems.<\/p>\n\n\n\n<p>Want to turn your company's strategy into concrete results? <strong>Contact Actio experts and<\/strong> Schedule a demonstration!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Frequently asked questions about Balanced Scorecard<\/strong><\/h2>\n\n\n\n<p>Check out some of the most common questions on the topic below:<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1786730842028\"><strong class=\"schema-faq-question\"><strong>What is the difference between the BSC and the OKR goal model?\u00a0<\/strong><\/strong> <p class=\"schema-faq-answer\">Actio\u2019s <strong>BSC<\/strong> It is a comprehensive and continuous strategic management tool focused on the balance of 4 structured corporate perspectives. Whereas <strong>OKRs<\/strong> (<em>\u201cObjectives and Key Results,\u201d<\/em>) is a more agile framework focused on short (quarterly) cycles, aimed at aligning innovation goals and rapid execution. Both methodologies can be combined in management.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1786730854152\"><strong class=\"schema-faq-question\"><strong>How often should BSC indicators (KPIs) be monitored?\u00a0<\/strong><\/strong> <p class=\"schema-faq-answer\">The measurement and governance of the BSC must be <strong>continuous<\/strong>. Operational teams monitor KPIs weekly or monthly, while senior management holds quarterly or biannual critical review meetings to evaluate compliance with the Strategic Map and make course corrections when necessary.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1786730879898\"><strong class=\"schema-faq-question\"><strong>How does the BSC \u201cCascading\u201d (Deployment) effect work for company departments?\u00a0<\/strong><\/strong> <p class=\"schema-faq-answer\">The cascade effect consists of translating the <strong>BSC Corporate<\/strong> (macro) em <strong>Sectoral BSCs<\/strong> (tactical). Thus, each department (Finance, Marketing, HR, Operations) creates its own objectives and indicators aligned with the four perspectives, ensuring that the day-to-day work of each area directly contributes to top management's goals.<\/p> <\/div> <\/div>","protected":false},"excerpt":{"rendered":"<p>Come with Actio and discover everything about the tool called Balanced Scorecard!<\/p>","protected":false},"author":10,"featured_media":37482,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1246],"tags":[],"Idioma-posts":[1169,1167],"class_list":["post-37461","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-e-performance","idioma-posts-espanhol","idioma-posts-portugues"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.3 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Balanced Scorecard: entenda mais sobre essa ferramenta! - Actio<\/title>\n<meta name=\"description\" content=\"Descubra tudo sobre o balanced scorecard neste blog da Actio. 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As equipes operacionais acompanham os KPIs semanalmente ou mensalmente, enquanto a alta diretoria realiza reuni\u00f5es de an\u00e1lise cr\u00edtica trimestrais ou semestrais para avaliar o cumprimento do Mapa Estrat\u00e9gico e realizar ajustes de rota quando necess\u00e1rio.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/actiosoftware.com\/blog\/balanced-scorecard-o-que-e-e-como-funciona-a-ferramenta\/#faq-question-1786730879898","position":3,"url":"https:\/\/actiosoftware.com\/blog\/balanced-scorecard-o-que-e-e-como-funciona-a-ferramenta\/#faq-question-1786730879898","name":"How does the BSC \"Cascading\" (Deployment) effect work for the company's departments?\u00a0","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"O efeito cascata consiste em traduzir o <strong>BSC Corporativo<\/strong> (macro) em <strong>BSCs Setoriais<\/strong> (t\u00e1ticos). Assim, cada departamento (Financeiro, Marketing, RH, Opera\u00e7\u00f5es) cria seus pr\u00f3prios objetivos e indicadores alinhados \u00e0s quatro perspectivas, garantindo que o dia a dia de cada \u00e1rea contribui diretamente para os objetivos da alta dire\u00e7\u00e3o.","inLanguage":"en-US"},"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/actiosoftware.com\/en\/wp-json\/wp\/v2\/posts\/37461","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/actiosoftware.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/actiosoftware.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/actiosoftware.com\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/actiosoftware.com\/en\/wp-json\/wp\/v2\/comments?post=37461"}],"version-history":[{"count":4,"href":"https:\/\/actiosoftware.com\/en\/wp-json\/wp\/v2\/posts\/37461\/revisions"}],"predecessor-version":[{"id":74440,"href":"https:\/\/actiosoftware.com\/en\/wp-json\/wp\/v2\/posts\/37461\/revisions\/74440"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/actiosoftware.com\/en\/wp-json\/wp\/v2\/media\/37482"}],"wp:attachment":[{"href":"https:\/\/actiosoftware.com\/en\/wp-json\/wp\/v2\/media?parent=37461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/actiosoftware.com\/en\/wp-json\/wp\/v2\/categories?post=37461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/actiosoftware.com\/en\/wp-json\/wp\/v2\/tags?post=37461"},{"taxonomy":"idioma-posts","embeddable":true,"href":"https:\/\/actiosoftware.com\/en\/wp-json\/wp\/v2\/Idioma-posts?post=37461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}