The introductory begins by stating scientific problems and review of the literature related to the research problem. In addition to the theoretical part which explains the name of the name of the Balanced Scorecard, cited problems with the implementation of the Balanced Scorecard, is the simple communication plan for the project, points to the mission, values, vision and strategy, discusses the strategic folders, about setting goals and setting priorities among strategic initiatives, clarifying the cascading of the Balanced Scorecard in organizational harmonization, the use of the Balanced Scorecard for strategic allocation of resources, Development of the Balanced Scorecard system for measuring the strategy and communication tools. This paper is about importance of introducing and applying the Balanced Scorecard in business enterprises. The purpose of the researched is to explore key factors of the Balanced Scorecard system in the operation of enterprises in the Republic of Croatia. In this final work are compared and discussed the results of a survey research are, in order to highlight key aspects of successful business enterprises that apply and have implemented the Balanced Scorecard. A survey was conducted on a sample of thirteen thirty-nine respondents in Zagreb. Survey research data was collected by means of an e-mail questionnaire. In this final work compared and discussed the results of survey research, in order to highlight key aspects of successful business enterprises that apply and have implemented the Balanced Scorecard. The results showed, importance strategic management would be the link between all levels in the mutual cooperation of all employees. Different control levels, departments and individuals have different areas of activity and interest. Balanced Scorecard system must have a mechanism by which all these elements multidimensional business system adjusted. From the social aspects it is the community of stakeholders i.e., the point at which the interests of different stakeholders are combined. For this reasons when we do research on a company we are doing research on one or more groups of stakeholders that company. Given that the company LED LIGHTING ZRINSKI j.d.o.o. largest and most important group of stakeholders are customers, I decided just to do research on customers. Conclusion contains concise and unambiguous answer to the problem that arises from the results.