Previously published as: Work Study
Online from: 2004
Subject Area: Performance Management and Measurement
|Title:||A framework to assess performance measurement systems in SMEs|
|Author(s):||Paola Cocca, (Department of Mechanical and Industrial Engineering, Brescia University, Brescia, Italy), Marco Alberti, (Department of Mechanical and Industrial Engineering, Brescia University, Brescia, Italy)|
|Citation:||Paola Cocca, Marco Alberti, (2010) "A framework to assess performance measurement systems in SMEs", International Journal of Productivity and Performance Management, Vol. 59 Iss: 2, pp.186 - 200|
|Keywords:||Assessment, Performance measures, Small to medium-sized enterprises|
|Article type:||Research paper|
|DOI:||10.1108/17410401011014258 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
Purpose – The purpose of this paper is to develop a framework that small and medium size enterprises (SMEs) can use to assess their performance measurement system (PMS) in order to identify the main weaknesses and take corrective measures.
Design/methodology/approach – Starting from a review of the recommendations provided in literature regarding performance measurement in companies, a list of general characteristics of a “good” PMS is defined. The identified PMS general features are then tailored to SME needs through an analysis of the characteristics of SMEs and a survey of their performance measurement current practice. Finally all the requirements are included in a framework designed to support SMEs in critically reviewing their PMS and enabling its effective use.
Findings – The main characteristics of SMEs are reviewed and classified; the general characteristics of a “good” PMS are collected from the literature and then adapted to the SME context, thus obtaining a list of PMS requirements for SMEs; moreover a tool for PMS self-assessment is developed.
Research limitations/implications – Research is still at an early stage and applications of the tool in real settings will offer the possibility to refine and validate it.
Practical implications – The tool proposed codifies best practices and makes them accessible by SMEs in a simple way, thus supporting companies in the process of continuous improvement of their PMS.
Originality/value – The field of performance measurement in SMEs is an emergent area of study. The paper highlights the necessity of PMS assessment instruments suitable for SMEs and defines a new tool starting from the analysis of SME needs and characteristics.
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