The main aim of the thesis is to focus on a planning analysis in the selected business with an emphasis on the Balanced Scorecard. The thesis is divided into two parts - a practical part and a theoretical part. The first chapter is devoted to the theoretical aspects like planning and enterprise performance measurement and it also examines the system Balanced Scorecard in more detail – its perspectives and benefits as well as the problems it causes and it also explores its use in the foreign countries. In the penultimate part, we provide various financial and non-financial analyses as an attempt to create an adequate base for the system of Balanced Scorecard and also includes brief information about DEKONA s.r.o. The last part of the thesis is dedicated to a creation and an implementation of the system Balanced Scorecard. It proposes a suggestion for an improvement for DEKONA, created by the system Balanced Scorecard.