Vision of the Balanced Scorecard in micro, small and medium enterprises

• Autor(a) principal: Costa, Maria Lúcia Ribeiro da
• Data de Publicação: 2019
• Outros Autores: Giani, Erico Giuliano de Souza, Galdamez, Edwin V. Cardoza
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Sistemas & Gestão
• Texto Completo: https://www.revistasg.uff.br/sg/article/view/1505
• topic: Balanced Scorecard; Micro; Small and Medium Enterprise; Performance Measurement.; Balanced Scorecard; Micro; Pequena e Média Empresa; Medição de Desempenho.

In organizations, performance indicators are used to measure outcomes and aid decision making. It is noted that micro, small and medium-sized enterprises (MSMEs) have more difficulties in using measurement tools. Given this reality, this study aims to identify, from a bibliographical research, the main barriers encountered in the use of the Balanced Scorecard (BSC) in MSMEs. For that, a research was carried out from the classic bibliography, evolving to contemporary publications, ending with the presentation of a comparative table of the use of BSC, advantages and disadvantages according to each work studied. The study addresses the most frequent difficulties for the use of performance indicators, in particular the BSC, which covers perspectives related to the decision maker and factors related to resource limitations. As a highlight to the results achieved, the diversity of the aspects addressed is highlighted, which enabled a more complete understanding of the BSC as a contribution tool for the decision-maker to take the first steps in measuring performance.