Samenvatting

Case portrays the Superior Manufacturing Group Europe (SMGE), Barendrecht (Netherlands), a small-sized
company doing business in the matting industry; facing challenges of how to sustain and improve its performance,
by balancing between entrepreneurial initiative, and a need for strategic planning and control. René, the managing
director and his team are preparing to conduct the review of the Balanced Scorecard that was introduced a few
years before and to reflect on its usefulness and possibilities for improvement. The Balanced Scorecard (BSC), as many other management tools has been developed for large companies. Can small and medium sized companies make use of it and in which way? Can BSC be used to enable strategy formulation and development and bring in the focus?