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

[EN] 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...

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Detalles Bibliográficos
Autores: Chalmeta, Ricardo; Matilla, Magali; Palomero-Ródenas, Sergio|||0009-0007-5447-0373
Tipo de documento: Artículo
Fecha de publicación:2012
País:España
Institución:Universitat Politècnica de València (UPV)
Repositorio:RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
Lenguaje:Inglés
OAI Identifier:oai:riunet.upv.es:10251/231635
Acceso en línea:https://riunet.upv.es/handle/10251/231635
Nivel de acceso:Acceso abierto
Palabra clave:Performance measurement
Strategy evaluation
Small and medium-sized enterprises
Descripción
Sumario:[EN] 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.