摘要：The purpose of this study was codification of strategic planning for the Sports and Youth Offices of Tehran province and presentation of a model for implementing strategies using the balanced scorecard (BSC) approach. This was qualitative research in the field of strategic studies. The methods used to collect data were the case study, the Delphi method and the focal group. The statistical population consisted of the directors and deputies of the Sports and Youth Offices of Tehran province and the Physical Education Offices, sport and elite experts and 14 members of the Strategic Sport Council. The results of this research showed that the Sports and Youth Offices of Tehran province is implementing an aggressive strategy and that the internal and external environment of the organization is relatively good. Other results of this research showed that these offices worked from four perspectives: finance, customers, internal processes and growth of learning. It had 11 strategies, 27 strategy objectives, 112 measurements and 112 initiatives. By determining the initiatives and actions necessary to achieve their strategies, presenting a strategic plan, determining casual relationships between landscapes and bridging the gap between codification and implementation of strategies, it has beens possible for the Sports and Youth Offices of Tehran province to achieve its vision and goals.
