6-Sigma can be used as a measure of system performance targets business. The higher target is achieved, then the performance of business systems better. So the 6-sigma can automatically lower the variation of the process, business activity monitoring in order to reduce waste and resource requirements. Adopt a strategic management that is able to ensure the achievement of performance. In achieving the targets, due to the dynamic and complex environment of action, the implementation of management control systems becomes essential. Selecting the most effective of these systems facilitate the entry of private manufacturing on an efficiency path. They are able to provide clarification in targets, to propose the most appropriate methods necessary to achieve, and also, defining strategies and ongoing operational activities. In this context, approaching the six sigma business scorecard (SSBS) and defect per million opportunities(DPMO) as nonfinancial tools to measure performance, may acquire a special importance. That is why we try to offer an overview of the issue of performance management control system, presenting an innovative tool of strategic management, as SBSS, with the intention to highlight and understand the reasons why should implement this method, illustrating how its process of construction can create changes and produce results.