Abstract-The paper presents the European model of the Balanced Scorecard. It is based on the goals, which take into account the point of view of various stakeholders of the company. The main objective of the study was to demonstrate the differences in the two versions Balanced Scorecard: European and American. The specific objective of the research was the most common diagnosis liquidated barriers to family businesses, which are defined as critical to effective strategy implementation. The results of the study indicate significant differences in the application of both the Balanced Scorecard and include barriers: integration of the objectives of ownership, consistency and competence.

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The paper presents theoretical foundations for developing the definition of a family enterprise in the world. The main outcome of the research is a new approach to defining a family enterprise based on a five-level model. The model was applied in the study of the share of family enterprises in Poland's GDP and the total number of Polish enterprises.