BALANCED SCORECARD as a possible method of performance management focusing on implementation pitfalls on the example of Czech subsidiary of international company

The author presents a method of strategic performance measurement system for enterprise Balance Scorecard as a possible method of performance management. Opens the pitfalls of its implementation in a particular case of the Czech branch of an international company whose headquarters is located on the Asian subcontinent. Presents problems associated with the nonrespect of the specifics of each region and cultural diversity, while at the same time opens up issues such as (non)transparency, the inability to set the goals "SMART", the excessive complexity or excessive use of foreign words - generally pitfalls that need to taken into account in any implementation of business processes, they are dealt authoritatively - centralized.