Abstract
This article is based on the research results of a project (2007–2009) supported by the Federal Office for Professional Education and Technology. Among other things, the project analyses the balanced scorecard and the special characteristics for its implementation in and for public administrations. For this purpose, the experience of 13 BSC users in the public sector (federal government, cantons, and municipalities) was evaluated. The focus is on the conceptual foundations of the BSC application. First, the strategic basis of the public sector will be discussed, as well as the impulse and trigger of the BSC. Subsequently, the BSC concept and its variations will be considered.