The paper addressed the following research problem: Is the DEA (Data Envelopment Analysis) a suitable method of measuring and improving the performance of a company? Is it possible to calculate the goal values of the key performance indicators based on the BSC (Balanced Scorecard) principles using the DEA results? Is it possible to link the results of the BSC method and the DEA method to increase business performance? The aim of the research was to find out which financial indicators of the company are key performance indicators. We selected the key performance indicators using the BSC principles. These indicators were then applied as inputs/outputs in the DEA model. The partial aim was also to propose goal values for selected key performance indicators. The analysis was carried out on a sample of companies operating in the sphere of heat industry in Slovakia. The sample was created to represent businesses that have problems with their performance as well as those who do not have any problem. When choosing the sample, we made use of Altman's Z-score. We then calculated the values of the selected financial indicators. The correlation matrix and the BSC principles were applied to select key performance indicators. We also made use of the DEA method. This nonparametric method can be applied in the field of business efficiency, financial health, and performance evaluation. The DEA CCR input-oriented model was designed. We see the application of the DEA method in assessing financial health and performance of a company as well as the DEA CCR model itself as the main contributions of this paper. The research also paid attention to the calculation of the goal values of key performance indicators that enter the BSC as goal values. Using these goal values, a company may become more stable and therefore competitive. This research confirmed the possibility of integrating BSC and DEA.