Performance Measurement Perspectives In Small And Medium Enterprises

Andrzej Niemiec

Abstract

The construction of an appropriate performance measurement system is an important objective especially to the small and medium enterprises. SMEs are creating partial performance measurement systems. This article presents the importance of individual perspectives for managing performance in small and medium-sized enterprises. For evaluation of survey results varimax rotation was implementent to identify measurement areas. Identyfication of importance and manageable areas was made by Importance-Performance Matrix (I-P Matrix). Its result was the identification of important areas of performance management in SMEs. The research and discussion have identified important differences between performance management systems in small size companies and in middle size ones. The most important perspective in both of them is financial. But the management control process can be conducted in some cases on other low priority perspectives. For small enterprises this is mostly client, but with the growth of an enterprise there is a growing need for extending management control in case of decentralisation. This is why performance management system in middle size enterprises is more balanced. In this cases it is more comparable to the systems implemented in bigger companies, then in smaller.
Autor Andrzej Niemiec (WZ / KCAFiW)
Andrzej Niemiec
- Katedra Controllingu, Analizy Finansowej i Wyceny
Paginacja10-14
Objętość publikacji w arkuszach wydawniczych0.5
Książka Proceedings In Conference of Informatics and Management Sciences : Management and Marketing, ICTIC - Proceedings in conference of informatics and management sciences, vol. 6, nr 1, 2017, EDIS - Publishing Institution of the University of Żilina, ISBN 978-80-554-1325-9, 106 s., DOI:10.18638/ictic.2017.6.1
Słowa kluczowe w języku angielskimPerformance management system, SMEs, performance measurement perspectives, Importance-Performance Matrix
DOIDOI:10.18638/ictic.2017.6.1.320
Języken angielski
Punktacja (całkowita)5
Żródło punktacjipublisherList
PunktacjaPunktacja MNiSW = 5.0, 26-03-2020, ChapterFromConference
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