José R. Lindley Corporation is one of the most important organizations that operates in the country with a prestigious tradition in the market of sodas trough its leader brand “Inca Kola”. This enterprise has as its main character keeping in the vanguard of the sector, demonstrating a high competitive level in the recent years. With the aim of keeping its leadership, facing successfully the diffi cult environment of the local market and entering international markets, José R. Lindley Corporation has constantly worried about incorporating management philosophies and tools that allow guaranteeing its sustainability in the time with a vision about the future. In this sense, it decided to implement a Balanced Scorecard (BSC), as a tool to measure and improve its productivity and effi ciency, in the framework of its corporative strategy. In other words, the BSC facilitated monitoring th...