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Enhancing Business Performance Through Balanced Scorecard and Lean Management

The increasing competitive pressure in global markets requires organizations to strengthen their planning and control mechanisms. In the industrial sector, this need is even more pronounced due to the constant demand for efficiency and waste reduction. In this context, the Balanced Scorecard (BSC) and the Lean methodology stand out as complementary tools to support strategy implementation and monitoring. This study analyzed the combined contribution of these approaches in an industrial company operating in the automotive, home appliances, and metallurgical sectors, employing a qualitative methodology based on interviews and direct observation. The research resulted in the proposal of an integrated framework that combines the four perspectives of the BSC with Lean principles, oriented toward value creation, waste elimination, and continuous improvement. The findings indicate that the coordinated application of the BSC and Lean reinforces strategic alignment, competitiveness, and operational efficiency, potentially serving as a reference for other organizations.

Mariana Cruz
Higher Institute of Accounting and Administration of the University of Aveiro
Portugal

Carla Campos
Higher Institute of Accounting and Administration of the University of Aveiro
Portugal