Balanced scorecard as a diagnostic tool

The purpose of this work was to design a diagnostic tool that includes the strategic dimension of planning characteristic of the Balanced Score Card (BSC). The aim of this was to evaluate the company's capabilities and, at the same time, to envisage the way its orientation towards success. Within the constructed tool of diagnosis, the approach of the BSC is positive. This contrasts with the normative approach of the BSC as a system of strategic management. The BSC focuses on the strategy trying to translate it in action, concentrating in this way in "what the business must do" (norm) in order to achieve success. In contrast, the BSC as a tool of diagnosis focuses on "what the business really does", what is given (positum), in order to evaluate it taking into account the business' vision. The diagnosis tool was developed considering the strategic objectives, the cause-effect and the perspectives. This tool was applied to a PYME in order to assess its effectivity.