A prospecção de implementação do balanced scorecard em uma pequena empresa : um estudo de caso

Abstract

Micro and Small Enterprises (MSEs) are responsible for a large part of the jobs generated in Brazil, and are also the most at risk of ending their activities due to the lack of management and efficient strategies. In this perspective, the objective of the research is to identify which actions are being carried out by a small country company on the rise in order to implement the Balanced Scorecard. The methodology used for the evaluation of the data, was the descriptive analysis, being then a qualitative descriptive research, where the data were collected through a single case study, with three different actors, in addition to participant observation at the site of the phenomenon. The results showed that the small company studied in the present work operates with a minimum of strategy, but obtains sufficient structure for the implementation of the Balanced Scorecard and seeks to increase its strategic efficiency in order to maintain its growth.