This thesis was born as part of the curricular internship carried out in Open srl, a strategic and financial consulting company for SMEs. The subject of the work is the Balanced Scorecard, a tool for evaluation and strategic business planning developed by American researchers Kaplan and Norton. The objective of the internship is to analyse the tool in order to adapt it to the target customers of Open srl, the SMEs. Therefore, the thesis aims to present the work done during this project and the results obtained. The main reference for this work are the texts of Kaplan and Norton on the subject, in particular "Balanced Scorecard", "Strategic Maps" and "The enterprise oriented by strategy", as well as numerous articles and thesis works that developed issues related to the Balanced Scorecard and SMEs.