Constana IACOB, Mihaela Cristina GHEORGHE
Abstract: Understanding of changes and release of strategies through the process of adjustment, became utopian pathways difficult to express by action and to be materialized within outcomes. Although flexibility seems to be the answer of the theoreticians to the wave of change, reaching this condition placed into difficulties the companies that encountered the turbulences of the market. In order for a company to be flexible, at least in theory, it needs to be carried, consciously, by the wave of change, thereby it will have vision of what will come and will be able to adapt. If vision is the launch point of the strategy, and performance is the purpose of debut, the form of browsing the way between them determines the quality of the trajectory. In order to achieve performance, the route covered from vision to performance, should be supported by a cultural instrument omnipresent in action (through a multilevel strategy which would take into account the trio: lever-team, lever-internal processes, lever-customer) and in manifestation (by reaching the financial and image objectives), called balanced scorecard.
Keywords: balanced scorecard, performance, learning and growth perspective, internal process perspective, customer perspective, financial perspective