?ata???ste t?? ??s?a t?? Balanced Scorecard se µ???? 50 ?ept? µe a?t? t? p?a?t??? ?a? s???pt??? ß?ß???. ? ???a?a? ?s????p?µ???? St????es?a? e??a? ??a p???t?µ? e??a?e?? ??a t? st?at????? s???? p?? d?asfa???e? t? s????? µeta?? t?? ?a??µe????? d?ast????t?t?? ?a? t?? s???????? ???µat?? µ?a? eta??e?a?. ??s? t?? a????s?? µe ß?s? t?? ??????µ??? p???pt???, t?? p???pt??? t?? pe?at??, t?? es?te????? ep??e???µat???? d?ad??as?e? ?a? t? µ???s?, t?? a??pt??? ?a? t?? ?a???t?µ?a, a?t? t? e?a??et??? ap?te?esµat??? e??a?e?? d?a?e???s?? pa???e? st??? d?e????t??, t??? ?pa??????? ?a? t??? µet????? µ?a ????????µ??? e????a t?? eta??e?a? ?a? t?? ep?d?se?? t??. ?? ß?ß??? a?t? pa???e? µ?a e????st? e?sa???? sta e??a?e?a ?a? t??? de??te? ep?d?se?? p?? s?et????ta? µe t?? ?s????p?µ??? ???ta ?p?d?se??, s?µpe???aµßa??µ???? t?? µe??d??? a?????, t?? p?st?t?ta? t?? pe?at?? ?a? t?? ??a??p???s?? t?? e??a??µ????. ?e???aµß??e? ep?s?? p?a?t???? s?µß????? ??a t?? efa?µ??? t?? e??a?e???, µ?a ep?s??p?s? t?? ?????? p?e??e?t?µ?t?? ?a? µe???e?t?µ?t?? t??, s?µpe???aµßa??µ???? t?? ap?t???a? p?????? e?s?µ?t?s?? t?? e??te????? pe??ß?????t??, ?a? µ?a eµpe??stat?µ??? s???t?s? µ?a? µe??t?? pe??pt?s??. 

S?et??? µe t?? ?s????p?µ??? ???ta St????es?a? : S??d?????ta? t? st?at????? ?a? t? d?a?e???s?, ? p??a?a? ?s????p?µ???? ßa?µ?????a? ???s?µ?p??e? ??a s????? de??t?? ap?d?s?? ??a ?a pa???e? µ?a ????????µ??? e????a t?? ß?a??p???esµ?? ?a? µa???p???esµ?? st???? ?a? ta?t???? µ?a? eta??e?a?. Se a?t??es? µe ta p??????µe?a p?a?s?a, ta ?p??a ?ta? ????te?? d??aµ??? ?a? ßas????ta? se pa???? p????f???e?, ? ???ta ?s????p?µ???? St????es?a? ?aµß??e? ?p??? t??? ?e?t????????? de??te?, t??? pe??te? ?a? t??? a????p??? ??a ?a d?se? µ?a p??? p?? eµpe??stat?µ??? a???????s? t?? eta??e?a?. Se a?t? t? ß?ß???, ?a a?a?a???ete p?? ? p??a?a? ?s????p?µ???? ßa?µ?????a? µp??e? ?a ß????se? t?? ep??e???s? sa?, ?a µ??ete ??a ta d??f??a st???e?a t?? µ??t???? ?a? ?a ap??t?sete e????a ??a t??? p???????µ??? de??te? p?? eµp?????ta?. ??a saf?? e????s? t?? p?e??e?t?µ?t?? ?a? t?? p??a??? µe???e?t?µ?t?? t?? µe??d??, ? s???t?s? µ?a? p?a?t???? µe??t?? pe??pt?s?? ?a? µ?a se??? p?a?t???? s?µß????? ?a sa? d?s??? ta e??a?e?a p?? ??e???este ??a ?a p??sa?µ?sete t?? p??s????s? sa? st?? pe??pt?s? sa?.