The aim of this paper is to develop a new performance measurement framework specifically tailored for effective use in SMEs. In order to determine the most important features of a “good” performance measurement system for a SME, a review of the characteristics of SMEs along with an analysis of the main criticalities of their current performance measurement practice are performed. The framework comprises both a pyramidal structure to organise performance metrics and a procedure that describes how to design, implement and use a performance measurement system in a SME.
SMEs' Three-step Pyramid: A new Performance Measurement Framework for SMEs
COCCA, Paola;ALBERTI, Marco
2009-01-01
Abstract
The aim of this paper is to develop a new performance measurement framework specifically tailored for effective use in SMEs. In order to determine the most important features of a “good” performance measurement system for a SME, a review of the characteristics of SMEs along with an analysis of the main criticalities of their current performance measurement practice are performed. The framework comprises both a pyramidal structure to organise performance metrics and a procedure that describes how to design, implement and use a performance measurement system in a SME.File in questo prodotto:
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