PurposeThe 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/approachStarting 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.FindingsThe 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/implicationsResearch is still at an early stage and applications of the tool in real settings will offer the possibility to refine and validate it.Practical implicationsThe 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/valueThe 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.
The implementation of ISO 14000 certification in a company involves a set of costs and benefits that must be known in order to assess the investment effectively in terms of environmental quality. However, as will be shown, these figures can be difficult to calculate, mainly because of a lack of reference data or specific assessment criteria. Moreover, few companies have so far implemented an Environmental Management System. Investments in environment quality sometimes simply look like costs, but benefits do exist and these are often economically quantifiable. Such benefits depend on the choice and the pursuit of aims, on the respect of rules (e.g. no omissions) and on environmental efficiency (e.g. no waste), and can only be calculated following an in-depth analysis of the system. A first and approximate estimate of these costs and benefits has been obtained for a number of real industrial cases, mainly in the chemical field, and the survey results are given in this paper. The research was carried out in Italy in companies implementing an Environmental Management System in most cases in accordance with the ISO 14000 series
The interest of lean companies in tools to monitor and control their lean implementation process, i.e. their leanness level, is continuously increasing. A multitude of diverse approaches have been proposed in the literature for that purpose. In order to provide some guidance both to practitioners interested in selecting a tool and academics aiming at developing a new approach, a systematic review of the methods to measure leanness in manufacturing organisations is carried out. Thirty-one methods are identified and critically analysed based on a set of comparative dimensions. The main strengths and weaknesses of each approach are highlighted. In particular, this paper's results show that only less than a third of the methods are able to assess leanness in a complete way, taking into consideration both the degree of lean practices adoption and the performance outcomes resulting from implementation. In order to contribute to the reinforcement of a unifying view of the leanness concept, a new leanness definition is developed. Some further gaps in the literature are pointed out, providing directions for future research.
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