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The research deals with one of the most important techniques in evaluating the performance of entity, balanced scorecard, in order to evaluate the performance of health entities. Then it considers the possibility of improving performance in these entities. The research depends on the basic premise that "the use of a balanced scorecard will not just evaluate performance, but also improve it". The research deal with the most important literature available at Balanced Scorecard. Because of the qualitative shift in the field of performance measurement, the Balanced Scorecard offers various types of indicators and indicators, through its multiple and comprehensive perspectives, both financial and non-financial, which serve in the process of evaluating performance. This research absorb number of important conclusions in this area.&lrm |