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Balanced Scorecard (BSC) adalah metode pengukuran hasil kerja yang digunakan perusahaan atau biasa disebut dengan strategi menajemen. Balanced Scorecard dikembangkan oleh Drs. Robert Kaplan dari Harvard Business School dan David Norton pada awal tahun 1990.

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A balanced scorecard is a strategy performance management tool – a well structured report, that can be used by managers to keep track of the execution of activities by the staff within their control and to monitor the consequences arising from these actions.[1] The phrase 'balanced scorecard' primarily refers to a performance management report used by a management team, and typically this team is focused on managing the implementation of a strategy or operational activities – in a 2020 survey[1] 88% of respondents reported using Balanced Scorecard for strategy implementation management, 63% for operational management. Balanced Scorecard is also used by individuals to track personal performance, but this is uncommon – only 17% of respondents in the survey using Balanced Scorecard in this way, however it is clear from the same survey that a larger proportion (about 30%) use corporate Balanced Scorecard elements to inform personal goal setting and incentive calculations. The critical characteristics that define a Balanced Scorecard are:[2] its focus on the strategic agenda of the organization/coalition concerned; a focused set of measurements to monitor performance against objectives; a mix of financial and non-financial data items (originally divided into four "perspectives" - Financial, Customer, Internal Process, and Learning & Growth); and, a portfolio of initiatives designed to impact performance of the measures/objectives