Abstract: Assessment of products, businesses and industries in every country is a major step in understanding the current status and future of the country and introduction of strategic planning. Leather industry of Iran as one of the oldest and most valuable non-oil industries has the strategic benefits to increase their share in world markets, however has been faced with declining in recent years. Considering the importance of identifying the challenges and opportunities of each business strategies in order to improve, the aim of this study was to evaluate the performance of the tobacco industry and to identify the strengths based on the model Balanced ScoreCard (BSC) and provide guidelines and recommendations in order to improve the system for leather exports Iran. The survey population consisted of 102 experts, scholars and experts from the leather industry and its exports and of these 36 were selected based on Morgan table. To collect the data, the researcher made questionnaire and one sample t-test was used to answer questions and to analyze the data. The results indicate that customers expect the highest level of balance and then balance best level is related to internal processes perspective. Both in terms of financial growth and learning are at the lowest level of balance. The results show that in both customer and financial performance are balanced and in both internal processes and learning and growth areunbalanced.