Abstract: This paper presents a case study that demonstrates how a Small and Medium-sized Enterprise (SME) can implement a Data Governance (DG) system to manage data as a strategic asset and enhance decision-making through improved data quality. Although the value of data is increasingly recognized, SMEs often struggle to operate data strategies due to limited resources, technical constraints, and cultural inertia. To overcome these challenges, the study applies the TRENTI Data Governance Framework through a Design Science Action Research (DSAR) methodology across five iterative cycles. The case centers on an SME in the industrial sector that initially aimed to develop a cost model but faced data quality issues that undermined accurate product costing. As a result, the project?s scope was broadened to include the implementation of a tailored DG system aligned with business strategy and supported by an ERP platform. The results reveal significant improvements in data quality indicators, enabling more accurate cost calculations, enhanced warehouse control, and positioning the SME to leverage data as a competitive advantage. These outcomes are the first steps toward becoming a data-driven company. This study contributes to the literature by offering practical insights into DG implementation in SMEs and underscores the importance of adapting the scope of existing frameworks to the operational scale and constraints of the SMEs.

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