• Vivian Magalhães Rodrigues Universidade Federal Fluminense (UFF)
  • Ualison Rébula Oliveira Universidade Federal Fluminense (UFF)



Balanced Scorecard, Micro and Small Enterprises, Indicators of Business Performance.


During the technological evolution of the means of production and services, indicators of performance were usually used - from the more intuitive to the most elaborate forms - to convey information and support decisions. Verifying the difficulty of Micro and Small Enterprises (MSE) on planning strategies, generating data and implementing information for decision support systems, there is a need to prepare an introductory set of performance indicators for this important kind of organization - as shown in this paper. To achieve this goal, we studied the Balanced Scorecard – a model of performance indicators highly diffused worldwide - to choose the most popular indicators for Micro and Small Enterprises. The main results of this study are fifteen performance indicators targeted in the four perspectives of the Balanced Scorecard, which in the opinion of experts on the subject are ideal for introducing support in decision making for micro and small organizations strategies. In this context, this article aimed to raise the opinion of PhDs from the University Federal Fluminense (UFF), which act in different areas, about the main types of business performance indicators applicable to Micro and Small Enterprises. To accomplish this, a theoretical background was applied on performance indicators and on the Balanced Scorecard model. Besides that, the authors have conducted interviews with doctors of UFF in the areas of financial, customer, internal business process and learning and growth to develop a set of fifteen indexes. These fifteen indicators compose the set of performance indicators for MSE. It was concluded that the objectives were achieved and this study may well contribute to the academic community and to society, as so for businesses by presenting a set of introductory performance indicators for those micro and small companies that don’t have this practice.


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Author Biographies

Vivian Magalhães Rodrigues, Universidade Federal Fluminense (UFF)

Vívian Magalhães Rodrigues is attending Management Sciences at Federal Fluminense University in Masters Level. Degree in  Management Sciences at Federal Fluminense University. Monitors in the area of microeconomics at Federal Fluminense University. Peer Facilitator course by the British Council for the Global Youth Summit 2012. Sequential course Entrepreneurship and Innovation by Federal Fluminense University. Degree in Social Communication - Advertising - at UniFOA. Creator of the international project "United consciences: Our Best Resource"

Ualison Rébula Oliveira, Universidade Federal Fluminense (UFF)

Ualison Rébula de Oliveirais a Professor of Management Sciences at Federal Fluminense University. He received his Ph.D in 2009 from Sao Paulo State University, M.S. in Management Systems from Fluminense Federal University, M.B.A. in Enterprise Management from Getulio Vargas Foundation, Specialization in Finance and Controlling from Lavras Federal University, and in Human Resource Management from Candido Mendes University, and B.E. in Mechanical Engineering from Severino Sombra University, and in Business Administration from Veiga de Almeida University. Dr. Oliveira spent 15 years working in Commercial Banks. At ABN Amro Bank, worked as Account Manager, being responsible for more than 500 companies’ accounts.




How to Cite

Rodrigues, V. M., & Oliveira, U. R. (2015). INDICATORS OF BUSINESS PERFORMANCE: A VIEW FROM THE EXPERTS OF THE FEDERAL FLUMINENSE UNIVERSITY. Brazilian Journal of Operations & Production Management, 12(2), 298–305.