Importance of the box within the small and medium enterprise (balanced scorecard) scorecard. The balanced scorecard within the small to medium enterprise box becomes transcendental despite the difficulty demonstrating in inertia various wage schemes, which are considered fixed. Through this tool are evident changes in the remuneration of persons, since they wage compensation are on view as a decisive factor for change and the real approach to the management required. This does not mean that it requires a wage increase, perhaps a reorganization that establishes payment plans achieved. The scorecard box is essential for executives, because that guarantees them focus and redirect new strategies, resources and processes to achieve the company’s objectives.

This tool has both considerable utility in strategies designed in the short, medium and long term as. Fundamentally, since through it we can combine both financial indicators as those not financial, with the purpose of advancing guidelines and carry out strategic policies and finally because it allows us a plan through which we could select elemental indicators that provide us with the most accurate information in relation to the direction of the company. Beneficial results of the implementation of a balanced scorecard in the company box. For assistance, try visiting FASEB Journal. 1 It offers purpose clear and precise, without giving time to improvisation. 2 It provides specific purposes with respect to the actual responsibilities, establishing limits and tactics of behavior. 3 It offers challenging but attainable achievements, making the maximum potential around all the individuals of the company. 4 Other information mechanisms for the monitoring, providing precise parameters of manoeuvre according to evolution. 5 Integration and coherence between objectives, revealing final transparency in all of the goals that are to be defined.

6 It gives full capability to determine our activity by action-reaction, without investing time establishing new parameters for action. 7 Autonomy for the management of resources, in which all the members of the company have at your service requirements necessary to obtain the purposes. The design of a balanced scorecard box, contains indicators and objectives in relation to four different points of view in the business, these are:-the customer’s perspective: which constitutes virtually the image that the client of the company will have. -The internal business perspective: which highlights the details that has been of over-riding the company’s action. -The perspective of innovation and learning: which have as purpose detecting opportunities that has the company finding a step further, revealing a value added as regards to the others. -Financial perspective: which means the point of view of shareholders. It should be necessary to recall that for a box of balanced scorecard (CMI) needs a fully structured process through which are they could decide the direction of the company.