Introduction. Controlling system in commercial organizations involves the use of their own, often quite complex tools. Hence the rele vance of the question is obvious modifications and optimization of existing tools controlling. An important question that inevitably arise in determining the overall components of a balanced scorecard is the formation of a set of indicators used. Set of indicators to be included in the balanced system involves the use of market multiples. Theoretical analysis. The technique of the target selection of indicators, thus as a universal target, applicable with respect to any commercial organizations are encouraged to use the cost of the business entity and its rate of growth. A positive value of the cost of a commercial organization as an indicator – the first objective, while providing a positive rate of its growth – as an indicator to achieve the second goal. Given the limited applicability of natural multipliers, the author believes that the components within the overall balanced scorecard strategic controlling in commercial organizations is advisable to restrict the use of only financial multiples. For these purposes, may use multipliers indicative market value. All market multiples can be calculated for any commercial organizations, reflecting the capital intensity of their businesses (through the value of the assets), sales volume (in revenue) and performance as a whole (through net income). Conclusion. Balanced Scorecard, target implies the selection of indicators and is based on the use of market multiples method yielding the more accurate estimate of the cost of commercial organizations.