Performance indicators specific to a balance scorecard at the level of SMEs that activate in the field of physical products (e.g. commercialize of building materials)

This article aim is to create a model Balance Scorecard and introduce new performance indicators that can be used at SMEs level that are dealing with physical products (e.g. commercialize of building materials). The findings will offer several insights to the strategies that SMEs are using through cross-selling products. The revenue streams will be analyzed and the profit margins will be uncovered. Performance indicators have characteristics specific to the physical products field and have distinct elements in their composition. Depending on the mission and objectives proposed, the development of the specific activities can be pursued. The article will create a basis for further studies regarding interconnectivity between performance indicators at the level of physical products businesses. By adjusting the key variables, a new strategy can be created to achieve high efficiency in the use of financial capital, human resources and other type of assets. The methodology used is a case-study approach. A Romanian based SME that is active in the field of commercialize of building materials is analyzed from a holistic point of view. The results show how a distinct approach can be used in monitoring an SME. We can extrapolate the findings toward businesses that are dealing with physical products, aiming to create a strategic management that would offer high efficiency in the use of financial capital, human resources and fixed assets.