Map
Mission
Units
Victory hexes
Point values of units are not going to be a good "rule of thumb" for trying to balance a scenario.
How big is the map? How difficult the terrain?
What do you want both sides to do?
What period of the war ... and what theater?
Victory hex location and point values. What are the benefits of taking it or holding it?
As most know from reading about WWII and the tactics used, a three to one advantage was often needed to attack a defended area. This does not always work in CS. But, it can when you look at what affects balance above. A simple formula of "buying" so many points, as in the original Steel Panthers or Combat Mission does not work.
There is almost a "feel" to balance.
I set up each side and then play against the AI, once from each side. If I win from both sides and with similar points I then move on to play test against players of varied skills, often from both sides.
Then it becomes a matter of tweaking to get the "feel" right.
HSL