Document details

Balanced scorecard in SMEs – a proposal for small gas stations in Portugal

Author(s): Monte, Ana Paula cv logo 1 ; Fontenete, Christiane cv logo 2

Date: 2012

Persistent ID: http://hdl.handle.net/10198/10704

Origin: Biblioteca Digital do IPB

Subject(s): Balanced scorecard; Performance management and evaluation; SMEs; Strategy maps


Description
As current business environment is demanding a constant adaptation of companies, the planning and strategic management should be an ongoing and natural process in all kind of organizations. The use of management and monitoring strategic performance tools such as the Balanced Scorecard (BSC) have been popular; even to Small and Medium-sized Enterprises. This paper aims to investigate whether the BSC is being used in monitoring the performance of small businesses, particularly in small fuel retailers companies, which are competing in co-branding; and if not, it aims to identify its strategic orientation in order to recommend a possible strategy map for those managers that are willing to adopt this model as an alternative to traditional ones for organizational performance evaluation, which often focus only on evaluation of the organizational financial performance.
Document Type Article
Language English
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    Financiadores do RCAAP

Fundação para a Ciência e a Tecnologia Universidade do Minho   Governo Português Ministério da Educação e Ciência Programa Operacional da Sociedade do Conhecimento EU