Balanced Scorecard (BSC) is one of basic contents of managerial accounting. Balanced Scorecard (BSC) will help the manager to measure and evaluate the operating performance in enterprises. Therefore, providing the theory base as well as in fact with regards to apply with Balanced Scorecard, impact of applying with Balanced Scorecard on the performance of company, from then providing for the managers with the base to promote on applying the Balanced Scorecard in Vietnamese Enterprises aimed to improve the operating performance of enterprises meaningfully and neccessary. However, balanced scorecard in general is a very new content in both theoretical and practice in Viet Nam. The study aims to explore the application with Balanced Scorecard in enterprises according to 4 perspective of Balanced Scorecard in Vietnamese commercial banks. In the dimension of this paper, SPSS 22 was used to collect and analysis data, basing on the results of 109 questionnaires of managers and head of department from Vietnamese commercial banks. Research have shown impact of Balanced Scorecard on the performance of Vietnamese commercial banks. This is the scientific basis for enterprises of Vietnam in general and Vietnamese commercial banks firms in particular have a successful application of balanced scorecard to improve the business performance.

Abstract
 1. Introduction
 2. Literature Review
    2.1. Conceptual Framework of Balanced Scorecard
    2.2. Balanced Scorecard Perspectives
    2.3. Financial Perspective
    2.4. Customer Perspective
    2.5. Internal Business Process Perspective
    2.6. Learning and Growth Perspective
    2.7. Impact of Balanced Scorecard on Organizational Performance
 3. Research Methodology
    3.1. Research Model
    3.2. Hypothesis
    3.3. Scale of Variables
    3.4. Samples
    3.5. Method of Gathering and Analyzing Data
 4. Research Results and Discussion
    4.1. Cronbach’s Alpha Measure
    4.2. Factor Analysis
    4.3. The Impact of the Balanced ScoreCard on Performance
 5. Conclusions
 References

• Tran Trung TUAN(School of Accounting and Auditing, National Economics University) Corresponding Author