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, becomingsignificant contributions for business organizations. The objective of the article was to analyze the intentionof analyzing the perspectives, advantages and possible barriers that limit the success and / or applicability ofthis administrative tool, achieving through the theoretical bases to demonstrate the usefulness of thismanagement tool, which today It constitutes a coherent instrument whose indicators determine theparameters for the management measurement. The research had a descriptive-explanatory character, withlongitudinal design. A digital documentary analysis was applied. The results were analyzed using theBalanced Scorecard Usage Survey 2018 system. The study revealed that this tool is considered an importantcontribution to the organizational management, with a high satisfaction for its use, finally guidelines fornew investigations are recommended analyzing the causes of bad practices in its design and implementation