The document discusses using a Balanced Scorecard as a strategic management tool. It can describe an organization, be used to take action, and communicate how the organization will achieve its goals. A Balanced Scorecard aligns the work and budgets of an organization and encourages making corrections throughout the year, rather than just looking at year-end measurements. It moves communication of relationships to measurement and management in the same way a heart rate monitor is used to manage exercise, not just measure heart beats.