Performance measurement: structuring the performance wheel in a micro-company in the furniture industry sector

Purpose: Develop the Performance Wheel performance measurement model for a micro-enterprise in the furniture sector. Methodology: Case study that uses semi-structured interviews and focus groups as data collection strategies, carrying out triangulation with document analysis and observation. The interview and focus group were carried out with partners of a furniture manufacturing microcompany. The analysis technique adopted was discourse analysis through categorization and coding of data. Results: The main findings demonstrated that the company faces difficulties in effectively managing its stocks and the production process, as well as measuring essential strategic aspects, such as time, innovation and financial performance. Given this scenario, the Performance Wheel performance measurement model was developed with strategic indicators aligned with the company's mission, vision and strategy, with the objective of boosting its growth. The selected indicators were: customer satisfaction, marketing, accounts payable, inventory control, delivery and assembly time, labor hours, contribution margin, profit and financial cycle days. Contributions of the Study: This study highlights the feasibility of applying a structured performance measurement model for small businesses, contributing to the evaluation of strategic areas through indicators aligned with the organization's dimensions, vision, and mission. This approach supports the sustainability and longevity of small businesses, helping them overcome challenges, particularly in performance measurement within a cost-effective structure.