Balanced Scorecard em evolução: um diagnóstico estratégico em uma pequena empresa do setor de gás

Abstract

Strategic planning is an important management tool that guides organizations in defining objectives, monitoring results, and supporting decision-making. In this context, the Balanced Scorecard (BSC), developed in the early 1990s, stands out as one of the most widely recognized strategic management frameworks among researchers and managers, as it integrates both financial and non-financial performance indicators. This study adopted a contemporary approach to the BSC with the objective of conducting a strategic diagnosis in a small company operating in the gas sector, aiming to develop an organizational strategic plan. The research is characterized as qualitative, exploratory, and descriptive, and was conducted 3 through a case study at Tecgás. Data were collected through semi-structured interviews with two managers and six customers, in addition to participant observation. The data were analyzed using Thematic Content Analysis. The findings revealed that the company’s main strengths include service quality, customer trust, prompt service, and the technical expertise of its staff. However, opportunities for improvement were identified regarding the use of performance indicators, process standardization, and the systematic monitoring of results. Based on the strategic diagnosis, an organizational strategic plan was developed according to the four perspectives of the Balanced Scorecard. The study concludes that the contemporary application of the BSC can strengthen strategic planning and support improved management practices in micro and small enterprises operating in the gas sector.