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September 28, 2025Journal of Innovation Management in Small and Medium EnterprisesOpen Access

The Balanced Scorecard as a Strategic Cost Management Tool: Insights from a Portuguese Small and Medium Enterprise

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Authors

JLJuliana Araújo LeiteUniversidade Federal Rural de PernambucoJFJoana FernandesPolytechnic Institute of BragançaAFAna Rita Venzon FernandesUniversidade do Estado de Santa Catarina

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Implication

Case study highlights the effectiveness of the balanced scorecard in enhancing performance in small and medium enterprises, suggesting its adaptation is essential.

Key Points

  • The balanced scorecard significantly improves decision-making in resource-constrained environments.
  • Data collection involved interviews with the company’s manager, yielding both financial and non-financial insights.
  • Strategic planning and control are enhanced through the balanced scorecard's structured approach to management.
  • The findings demonstrate the practical relevance of the balanced scorecard in economically challenging contexts.

Cite This Study

Leite et al. (2025) studied this question.

synapsesocial.com/papers/68d9052141e1c178a14f504fhttps://doi.org/10.5171/2025.599488
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Also Consider

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  1. 1Perceptions and configurations of balanced scorecard use: evidence from Portuguese SMEs2024 · 3 citations
  2. 2The Contribution of the BSC to Strategic Focus and Organisational Performance – Perception of the Mayor Export Companies in Portugal2024 · 1 citations
  3. 3The Balanced Scorecard as the Foundation for Developing the Economic Potential of Enterprises2025
  4. 4A Portuguese Case Study on Performance Monitoring in Technology Transfer and Valorisation Centres Using the Balanced Scorecard Approach2025
  5. 5Balanced Scorecard to Attain Strategic Goal in the Manufacturing Industries in Kailali, District2024