This research work is mainly based on describing management control guidelines for application in foundations, using as support a management control tool that is the Balanced Scorecard; that by means of these guidelines seeks to provide foundations with an improvement in their management through this tool so that they can overcome and face the problems that affect their sustainability. In this context, the problem and its respective question is posed, which is sought to be answered according to the development and content of the research in accordance with its objectives; for this, the methodology carried out to provide the information is based on a systematic literature review, of descriptive type. Subsequently, the chapters that are related to the objectives, respectively, are introduced; at each stage of these, the main topics covered by the research are determined and defined in order to establish the management control guidelines based on the balanced scorecard that will be applicable to the foundations; thus, the conclusion of the research is dealt with.