The projection of finance is one of the key components of the effectiveness of the balanced scorecard. The balanced scorecard is the general strategy of the company in the system of the objectives clearly laid and the tasks, as well as the ratios determine the level of achievement of the given equipment in the framework of four perspectives: financial perspective, customer perspective, internal or process perspective and learning and growth perspective. The projection of finance is one of the key components of the effectiveness of the balanced scorecard. The financial results are key criteria for the assessment of the current activity of the company. Usually increase the profitability of production, profitability of own capital, of the pure flow of money, the net profit among other things occur as typical goals within the scope of financial projection. These indicators are important for the effectiveness in the context of the present projection. The financial targets are usually at the top of the tree of the goals of an organization, however, there is a very strong correlation with the objectives of marketing, internal processes and the growth of an organization. In the modern conditions of competition, the financial services is regarded as active unit in society.
Working with the customer, financial planning, and compilation of the budget are very important processes and they are with the strategy of the company in line. Financial services and accounting should be a part of the events to achieve the company strategy. The management of the company considers ‘Centre of the cost’ accounting, which means the workers who do not participate in the main activity, constantly additional expenditure for literature, informationsrechtliche bases, calling for increasing the qualifications and the rest, and no “benefit”. From here is the reluctance to increase the Member portfolio of accounting and the problems with the renewal of the computer, etc. Financial services, who wants a certain stable position to occupy in society, have similar development of events shall be provided.