Abstract
The Balanced Scorecard (Bsc) is a management tool proposed by Kaplan and Norton in 1992. The worldwide interest about it depends from its capacity to translate strategy into action. This translation can happen because its designe start from mission and arrive, through "strategic map", to define a selected set of operational key variables. In this way there is a potential management allignment to strategy. The resaerch aims are to check the diffusion of this tool in italian firm and to understand the advantage perceived from use it.