Business decision making: applying strategic and socio-environmental methodologies in a small industry

• DOI: https://doi.org/10.22533/at.ed.2164122411068

• Palavras-chave: Balanced Scorecard; SWOT matrix; Triple Bottom Line.

• Keywords: Balanced Scorecard; SWOT matrix; Triple Bottom Line.

• Abstract:

  Strategic decision-making based on consolidated methodologies is essential to business management, however, it is a resource little used in micro and small businesses, taking into consideration, that the vast majority of organizations in Brazil are made up of small companies. This lack of integration causes competitive damage, causing the company to lose market share. There is no perfect and immutable strategic plan; it must be updated with changes in the consumer market. Within the growth strategy, there are essential and mandatory plans to maintain survival, which are legal security, sales/marketing plan, master production plan, environmental, people management, technology, economic, financial and tax. The project proposed a strategic decision model based on consolidated methodologies, capable of reducing strategic risks. To achieve this, strengths and weaknesses, internal and external, were defined using the “SWOT” matrix. The “Balanced Scorecard” and “Triple Bottom Line” were used as a methodological basis. Economic, socio-environmental and financial indicators were applied as a technique to obtain data and analyze a small industrial enterprise in the paper and cellulose sector and through a case study, it was possible to measure the joint application of the methodologies, defining a model alternative for strategic decision making.