Abstract
The study of balanced scorecard in the existing research has been focused on large, multinational and multi-divisional companies. Study on balanced scorecard on small and medium-sized business has been hardly done. Therefore, the purpose of this study is to examine what kind of small and medium-sized enterprise has introduced balanced scorecard and what is different in the enterprise that doesn't improve earnings with the enterprise that improves. This study indicates that the small and medium-sized enterprise that introduces balanced scorecard has two characteristics. First, the business domain is clear and second, top management has various sources of information. On the other hand, characteristics of small and medium-sized enterprise that introduces balanced scorecard and improves earnings are found three types. First, at the time of balanced scorecard is introduced, top management has own intention for balanced scorecard introduction and advocate high aim. Second, new project is able to assign exclusive duty and talented person. Third, top management has various sources of information.
