Methodology to develop a performance measurement system in small and medium-sized enterprises

Ricardo Chalmeta · Sergio Palomero · Magali M Matilla

47 citations0/0 files storedInternational Journal of Computer Integrated Manufacturing

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Abstract

Performance measurement systems (PMS) enable enterprises to evaluate the extent to which their goals are being met and the efficiency of their decisions by means of a set of indicators. Nevertheless their implementation in small and medium-sized enterprises (SMEs) is scarce. One of the reasons for this is the lack of suitable methodologies to guide the implementation of a PMS focused on the specific needs of SMEs. In this article, we propose a methodology for designing and implementing PMS adapted to the characteristics of SMEs.

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References

1990Qualitative evaluation and research methods 1990Qualitative evaluation and research methods 1990Qualitative evaluation and research methods, 2nd ed.1997The balanced scorecard: Translating strategy into action 1995Performance measurement system design 1997An overview of data warehousing and OLAP technology 1994Yin, Robert K., Case Study Research: Design and Methods, 2nd ed. Newbury Park, CA: Sage, 1994.2000Designing, implementing and updating performance measurement systems

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