A framework to assess performance measurement systems in SMEs

摘要

Purpose - The purpose of this paper is to develop a framework that small and medium sizernenterprises (SMEs) can use to assess their performance measurement system (PMS) in order to identifyrnthe main weaknesses and take corrective measures.rnDesign/methodology/approach - Starting from a review of the recommendations provided inrnliterature regarding performance measurement in companies, a list of general characteristics of arn"good" PMS is defined. The identified PMS general features are then tailored to SME needs through anrnanalysis of the characteristics of SMEs and a survey of their performance measurement currentrnpractice. Finally all the requirements are included in a framework designed to support SMEs inrncritically reviewing their PMS and enabling its effective use.rnFindings - The main characteristics of SMEs are reviewed and classified; the general characteristicsrnof a "good" PMS are collected from the literature and then adapted to the SME context, thus obtainingrna list of PMS requirements for SMEs; moreover a tool for PMS self-assessment is developed.rnResearch limitations/implications - Research is still at an early stage and applications of the toolrnin real settings will offer the possibility to refine and validate it.rnPractical implications - The tool proposed codifies best practices and makes them accessible byrnSMEs in a simple way, thus supporting companies in the process of continuous improvement of theirrnPMS.rnOriginality/value - The field of performance measurement in SMEs is an emergent area of study.rnThe paper highlights the necessity of PMS assessment instruments suitable for SMEs and defines arnnew tool starting from the analysis of SME needs and characteristics.