This study aims to understand implementation status of the BSC system of a public company and to analyze problems in its utilization, thereby finding out implications for a successful utilization of BSC systems in public sectors. To this end, the authors surveyed via questionnaire how employees of ‘K’ company think of BSC and concluded that the employees did not share the value of BSC during its implementation and felt suspicious the evaluation processes and results of BSC. As results of analyzing BSC implementation and its utilization, it was found that there should be improvement in selection of evaluation perspectives, KPI composition structure, balance of the degree of difficulty, weights allocation, KPI development, evaluators’ proficiency, etc. It was also discussed how to make improvement in these areas.