B Balanced Scorecard is a strategic management system and the company 's performance measurement which is using four perspectives, which are the financial perspective, customer perspective, internal business process, learning and growth. PT Bintang Mas Bersaudara is a company which is producing water glass, which is the complementary production element of the textile, paper, soap, glue, and many products . Until now, PT Bintang Mas Bersaudara still has no comprehensive strategic managemen t system which could measures the company's performance properly. Therefore , the objective of this research is to design a strategic management system which is using the Balanced Scorecard method . The data was used here is to design the strategic management system with the Balanced Scorecard, which are: vision, mission, strategy, and data about the company's condition, such as: net profit, net sales, total assets, total customer, total demand, total complaints, returning product percentage, failed product total percentage, delayed delivery total , revenue per employee, employee's absenteism, the training program , employee turnover. The strategic management system designing with the Balanced Scorecard is starting by delivering the vision and mi sion of the company into the four perspectives. Hence , the strategic objective was set , measurement , target, and strategic initiative. Afterward, the strategy map was set, the causal relationship, the performance supporting factor, and its' relatedness towards the financial perspective. Each value for each strategic purpose was set by the Analytical Hierarchy Process (AHP), thus, the value which was multiplied by the previous period performance value. The whole company's performance was obtained by calculating the result of performance value of each perspective along with the value of each perspective . Based on the Balanced Scorecard model which has been designed , the financial perspective performance measurement value of 3.822513811 was perceived proper becau se it almost reach the scale 4, the customer perspective of 3.284103653 which mean s quite proper, the internal bu siness process perspective of 3.5 which means proper because it also almost reach the scale 4, and the learning and gro\\1h per spective of 4.01230742 whi ch means proper. The whole company 's performance value during the year of 2003 of 3.696111327, which means proper becau se it almost reach the scale 4. The suggestion that can be provided on the Balanced Scorecard application of Balanced Scorecard on PT Bintang Mas Bersaudara is the company need to establish their own evaluation team to mak e an evaluation towards the Balanced Scorecard model result which has been designed in order to provide the feedback towards the Balanced Scorecard itself, implementing the promotion strategy and increasing the production device technology, as \.\ell as communicating the strategy to all parties in order to comprehend the company 's strategy.