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Publicação
The balanced scorecard as a strategic cost management tool: insights from a portuguese small and medium enterprise
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Orientador(es)
Resumo(s)
The Balanced Scorecard (BSC) is a strategic management framework that offers an integrated view of organizational performance, supporting managerial control, and enhancing long-term competitiveness. While traditionally applied in large enterprises, its adaptation to smaller industrial firms is both relevant and viable, especially considering the operational challenges these firms face – such as limited resources and lack of formalized management systems. This study adopts a case study methodology focusing on a small industrial enterprise. Data collection involved interviews with the company’s manager, yielding both financial and non-financial information. Quantitative data were analyzed using Microsoft Excel, while qualitative insights were structured around the central research question. A strategy map was developed, featuring two strategic objectives per BSC perspective, along with
associated indicators, targets, and initiatives. The findings emphasize the BSC’s value as a strategic planning and control tool in resource-constrained environments, contributing to improved decision-making. Moreover, the study adds to existing literature by demonstrating the practical relevance of the BSC in uncertain and economically challenging contexts.
Descrição
Palavras-chave
Performance measurement Cost Management Balanced Scorecard (BSC) Small and Medium Enterprise (SME) Case Study Portugal.
Contexto Educativo
Citação
Leite, Joaquim; Fernandes, Joana; Fernandes, Ana (2025). The balanced scorecard as a strategic cost management tool: insights from a portuguese small and medium enterprise. Journal of Innovation Management in Small & Medium Enterprises. ISSN 2166-076X. 2025, p.1-9. DOI: 10.5171/2025.599488
Editora
Ibima Publishing