An integrated BSC-AHP approach to support the strategic management of small technology companies

Abstract

As monitoring and strategic management issues become increasingly important in the daily lives of small technology companies, a broadening of the understandings that motivate these changes is extremely useful due to the globalized market they are in. To support these understandings, the Balanced SCorecard (BSC) can be used as a tool that helps strategic management. Within this context, possibilities arise that measurements can be balanced between measures of results and measures that drive future performance. This work presents a hybrid approach that uses KPI (Key Performance Indicator) grouped in the BSC perspectives and which are selected through the AHP multi-criteria method, thus composing a strategic map. The results allowed us to understand that although the proposed approach synthesizes evaluation indices extracted from the literature, it can be parameterized and adapted to different realities and, from that, the relative weights of these indices are calculated using the AHP. This work provides guidance on strategies that can help improve organizational performance beyond the financial perspective.