Today, having information about performance in all aspects both financial and non financial is extremely important in managerial decision making. Different models for measuring performance have been recommended. One of these models is Balanced Scorecard. Balanced Scorecard focuses on four perspectives: growth and learning ، internal processes ، customers and financial. Through the use of Balanced Scorecard ، organizations can implement strategies in various directions and manage them well. Therefore ، it is necessary to present and explain these strategies as through and in such a way that every member of organization is able to perceive them. This can be accomplished through the use of strategy maps. Various researches regarding Balanced Scorecard has been done. However serious attention hasn't been given to the relationship between cause and effect and the strategy map. In this article ، we will be discussing a method using the DEMATEL technique to determine the relationship between cause and effect and the strategy map. Finally ، the results of the implementation of the recommended model at a heavy equipment manufacturing plant will be presented.
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