Proposta de implantação do balanced scorecard em uma empresa de pequeno porte

Abstract

In order to help small businesses, stay in an increasingly competitive and changing environment, managers need to use management tools to carry out strategic planning and monitoring of results. Thus, the Balanced Scorecard (BSC), a strategic management model developed by Kaplan and Norton in the 1990s, has been adapted for small business use due to its low implementation cost and the ease of translating the company's strategic objectives into clear and tangible goals. In this way, the objective of the present work is to implement a Balanced Scorecard proposal in a small company, through a research of a descriptive nature, using qualitative procedures and carried out through bibliographical, documentary and case study research. To obtain data, interviews were conducted with managers and clients and questionnaires were applied to the company's employees. Thus, it was possible to carry out the company's business diagnosis using tools such as SWOT analysis, market research and organizational climate research. Soon after the data collection, a specific Balanced Scorecard proposal was prepared for the company, which after the managers' consent was disclosed to the team along with a monitoring plan of the performance indicators. As a conclusion, it was possible to notice that the implementation of the BSC is feasible in small companies and its use is recommended, given that the tool allows to clearly visualize the strategic objectives of the company, besides facilitating the monitoring of results and the decision.