摘要：For years, tangible assets used to be the most important precious wealth of organizations. However, the recent advances in technology has changed this concept and today, intangible assets such as human resources, customers, processes are playing essential roles on making strategies. In this paper, we present a study to setup appropriate strategies using the implementation of balanced score card in four perspectives of customers, processes, learning and financial. The proposed study of this paper gathers important factors through three different brainstorming sessions and prioritize them using TOPSIS method. Based on the results of MCDM technique, selecting appropriate target market for penetration is the number one priority followed by having good accounting system and preparing for more diversified production. These are the most important items influencing strategic planning. Therefore, the study uses BSC for the first two important strategies and discusses possible actions for productivity improvement.
