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Organizations with activities of all kinds are influenced by environmental conditions, and external environment is in fact the beginning point of the strategy. Strategic management is an approach resulting from fast changing age and can consider it as a view and a technique for flexible planning to fast changes, and balanced score card is regarded as one of the strong instruments in this zone. Balanced score card can truly plays an important role in all stages of strategic management and thedoi:10.5267/j.msl.2012.01.008 fatcat:vhgdwokoybgrdllqm3oozuqpde