Abstract:

The Balanced Scorecard is a strategic management model that provides a comprehensive view of an organization, contributing to management control and increasing its competitiveness in the medium and long term. Given its successful application in large companies, it is considered relevant and feasible to adapt it to a small industrial company, which due to its specific characteristics - such as its small size and limited resources - often lacks a management system that is essential for effective planning and operational control. The research method will be a case study of a small industrial company. Financial and non-financial data will be collected from interviews with the company manager. The quantitative data was processed using Excel. The qualitative data was explained using the research question as a guide. As a result, a BSC strategy map was drawn up, with two strategic objectives for each perspective and the respective indicators, targets and initiatives. This study could make a significant contribution to this type of company, highlighting the added value of applying the BSC as a tool to support strategic decision-making in adverse economic and financial contexts. The results obtained also reinforce the literature and academic debate surrounding the practical usefulness of the BSC, demonstrating its applicability and relevance in more demanding and unstable scenarios.