Abstract: This study treats the Balanced Scorecard and his application as model of steering by algerian compagny. It about doing an empirical evaluation for to explain the relationship that exist between the differents dimensions of Balanced Scorecard, and to understand the perception of the leaders of algerian company of the performance. The first section is about the steering’s concept and Balanced Scorecard model. The seconde section describes the type of search used, the presentation of variables of model and analysis of results obtained.