There are also goals for the achievement of an outlining is responsible, but some departments take part in achieving. This situation can happen if has an outline that is responsible for the execution of a given objective, do not have all the necessary resources for their realisation. Should such goals in the balanced scorecard of this outline be? The basic principle should be so: to the balanced scorecard include those targets are located in “zone of influence” the given structural outline. The principle thought that first the structures and competences be determined that are associated with the specific goal, and later detected a significant responsibility of specific divisions or of the employee. The strategic objectives of the BSC are those crucial goals, of which depends on the result of the work of a company. That are targets that are complicated in the realization and the companies seeking the substantial competitive advantages. At the Detection of targets you must note that the significance of the strategic objectives should not bring to the underestimation of operational objectives.

Otherwise, this can hurt the operations and endanger the existence of a society. From the point of view of the achievement of the company’s success, both strategic and fundamental objectives are identically important. But only strategic targets belong to the balanced scorecard. The Division of the basic and strategic objectives is not sure to give the separate aspects of the activity, a major or minor significance because the demands imposed on a society, should be transparent, clear and managed. Because the balanced scorecard focuses on strategic objectives, she cannot replace the system of operational controlling, which is necessary for the monitoring of the status of the basic requirements, which are important for the functioning of a society.