In the following paper the Balanced Scorecard as a concept with which one can transform efficiency not only into the dimension across the enterprise but also into the area of a single fine-scale process were applied. A separate process is the process of distribution, which, as is clear from the observations of significantly affects the strength of the ties and the relationship between the manufacturer and the client (direct or indirect). The objectives of this paper are to develop a comprehensive methodology for examining the effectiveness of selected processes as well as the practical application of the methodology developed. The procedure was carried out in terms of application performance evaluation processes carried out in the area of distribution, deemed more important aspect of any company. Methodology The research procedure consisted in substantial part on the use of the Balanced Scorecard methodology proposed by Kaplan and Norton. It is a comprehensive method, because it contains in itself four important points from the point of view of a company's development prospects. The novelty in the use of the BSC methodology adopted in the methodology framework was its application only within the selected areathe area of distribution and customer service. Each perspective was selected and characterized by metrics, then the degree of achievement of the objectives were measured. After identifying discrepancies, proposed improvement actions were suggested.