The objective of this study is to propose a methodology for assigning financially recoverable value to the BSC Balanced Scorecard as an intangible formed internally by the companies in the various investment projects. In this way, throughout the study we seek to answer the question of how to quantify the value generated by the use of the BSC Balanced Scorecard and how to recover it financially in investment projects. As a reference, the financial information generated by Luxfer and Ricoh companies will be used.