Publicação
The balanced scorecard as a strategic cost management tool: insights from a portuguese small and medium enterprise
| datacite.subject.fos | Ciências Sociais | |
| dc.contributor.author | Fernandes, Joana | |
| dc.contributor.author | Fernandes, Ana | |
| dc.contributor.author | Leite, Joaquim | |
| dc.date.accessioned | 2026-03-20T14:43:01Z | |
| dc.date.available | 2026-03-20T14:43:01Z | |
| dc.date.issued | 2025 | |
| dc.description.abstract | 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. | por |
| dc.identifier.citation | 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 | |
| dc.identifier.doi | 10.5171/2025.599488 | |
| dc.identifier.issn | 2166-076X | |
| dc.identifier.uri | http://hdl.handle.net/10198/36174 | |
| dc.language.iso | eng | |
| dc.peerreviewed | yes | |
| dc.publisher | Ibima Publishing | |
| dc.relation | Não aplicável | |
| dc.relation.hasversion | https://doi.org/10.5171/2025.599488 | |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | |
| dc.subject | Performance measurement | |
| dc.subject | Cost Management | |
| dc.subject | Balanced Scorecard (BSC) | |
| dc.subject | Small and Medium Enterprise (SME) | |
| dc.subject | Case Study | |
| dc.subject | Portugal. | |
| dc.title | The balanced scorecard as a strategic cost management tool: insights from a portuguese small and medium enterprise | eng |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.endPage | 9 | |
| oaire.citation.startPage | 1 | |
| oaire.citation.title | Journal of Innovation Management in Small & Medium Enterprises | |
| oaire.citation.volume | 2025 | |
| oaire.version | http://purl.org/coar/version/c_e19f295774971610 | |
| person.familyName | Leite | |
| person.givenName | Joaquim | |
| person.identifier.ciencia-id | 6B1C-650B-AC3E | |
| person.identifier.orcid | 0000-0001-5573-0172 | |
| relation.isAuthorOfPublication | 34cfd1ad-5f92-4ffd-9b11-312a465011fc | |
| relation.isAuthorOfPublication.latestForDiscovery | 34cfd1ad-5f92-4ffd-9b11-312a465011fc |