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The main objective of this paper is to develop and validate a methodology to select the most important key performance indicators from the balanced scorecard. The methodology uses and validates the implicit systemic hypothesis in the balanced scorecard model, together with a qualitative and statistical analysis. It helps to determine a small set of indicators that summarizes the company's performance. The method was tested using actual data of 3 complete years of a multinational manufacturingdoi:10.1080/23311975.2020.1720944 fatcat:rngimhobvrc5jkhilfkdm3ewqi