Abstract:

This research examines the use of the Balanced Scorecard as a strategic management instrument to decrease treated water losses in a municipal water utility. De-spite performance improvements in the years prior to the study, the proportion of unbilled treated water remained considerable in 2020, especially during distribution to end users. With losses exceeding 17%, there is a clear need for academic investigation into how a structured strategic framework can support medium- and long-term loss reduction. The study combines qualitative and quantitative evidence drawn from financial statements and managerial forecasting tools. These inputs were organized into a strategic map aligned with the four perspectives of the Balanced Scorecard, defining priority initiatives for future action. Results indicate that the framework strengthened planning, coordination, and performance monitoring processes, while also highlighting linkages with broader non-financial objectives. The study reinforces the Balanced Scorecard’s importance in strategic management and its usefulness for sustained decision-making in the water supply sector.