The role of the customer is very important because it deals with the future of the business. So important role of customers so much discussion about the customer produces a variety of terms, such as: customers is a king, the consumer is dynamics, only consumers can fire us all. This prompted Robert S. Kaplan and David P. Norton (1996) include the perspective of “customer” to measure the performance of the company. Unlike traditional measurement concept just based on the health of the financial statements alone, Robert S. Kaplan and David P. Norton in his book “Balanced Scorecard” said that financial measures are not sufficient for guiding and evaluating corporate travel through a competitive environment. Using traditional concept raises lagging indicators, lagging indicators which is causing us not able to capture the value that has been created or destroyed by various actions of managers in the last accounting period. Therefore, Robert S. Kaplan and David P. Norton reviewing the health and performance of the company based on four perspectives, namely: financial perspective, customer perspective, internal business process, and learning and growth perspective. This new approach shows that the customer is a very important factor that companies should always strive to satisfy the customers. Read the steps on how to create an llc if you are planning to start an LLC in Alabama.