The traditional measurement of the efficiency of an enterprise, focused only on financial indicators obtained from accounting systems, is quickly outdated and does not give a complete picture of the state of the enterprise, does not allow you to build an accurate forecast of its development. There is a need for better and more effective ways to assess the global performance of the entire enterprise. Modern approaches to strategic management call for paying attention to such non-financial components as personnel, business processes, innovations, and customer relations. To this end, Robert Kaplan and David Norton developed a balanced scorecard that combines the financial, customer, internal processes, and training and development components. As a result of the study, a conclusion was made about the practical effectiveness of the Balanced Scorecard.