Ali Bonyadi Naeini - aaAssistant Professor - A Member of the Management and Business Engineering Group , Progress EngineeringDepartment, Iran University of Science and Technology
Seyyed Mohammad Hemati - Graduated of Executive Master of Business Administration (EMBA) , Progress Engineering Department, IranUniversity of Science and Technology
Mehdi Zamani - Graduated of Executive Master of Business Administration (EMBA) , Progress Engineering Department, IranUniversity of Science and Technology

The process of strategic planning for organizations, utilizing them and evaluating their functionare very important . The corporate parent manager should be able to create values higher than those ofthe competitors for their Strategic Business Units. Due to the essential role corporate parent s play andthe functional nature of the Balanced Score Card in performance evaluation, we propose a unique BSCfor corporate parents. After initial studies the scorecard was offered and later modified after severalinterview with experts. A questionnaire prepared after the scorecard was verified at the first level wasanswered by sixteen scientific and administrative experts in order to verify its views. Anotherquestionnaire for Structural Equation Modeling approach using the Partial Least Squares method wasprepared and answered by ninety nine administrative professionals.after announcing the result the mostimportant finding of this research includes the provision of BSC for the corporate parents.

Corporate, Parenting, BSC, Implementing Strategy, Performance Evaluation