The implementation of National Health Insurance in 1995, it has carried out many impacts and problems to our medical industries, and one of them is the determination of hospital performance and criteria. Kaplan and Norton (1996) advocated Balanced Score Card (BSC) as a strategic management instrument and as an appropriate instrument to measure organizational performance. It would clarify and translate vision and strategy; communicate and link strategic objectives and measures; would be able to plan, set targets and align strategic initiatives; and to enhance strategic feedback and learning (p.10). The BSC supplements traditional financial measures with three additional perspectives: the customer, the internal business process, and the learning and growth perspective. It is supposed to be a tool for describing an organization's overall performance across a number of measures on a regular basis. An important characteristic of BSC is that the tool is focused on corporations or organizational units such as strategic business units, not on business processes. It looks at business processes only as far as they have a greater impact on customer satisfaction and achieve an organization's financial objectives (Kaplan & Norton, 1996, p. 27).The aims of this research are described as follows:(1) To investigate employees' perception and attitudes towards the implementation of Balance Scorecard in a hospital.(2) To identify the key successful factors in implementing Balance Scorecard.(3) To understand the Obstacles to implement Balance Scorecard.