Performance measurement for planning and control in SMEs

Abstract

This paper explores the concept of strategic performance measurement in SMEs. To provide some depth and breadth for the investigation the research was structured into two phases. The fIrst phase of the research focused on identifying whether SMEs develop and use strategic performance measures. A survey of eight SMEs, in the south west of England, was undertaken using semi-structured interviews. The second phase involved a more in-depth study and was based on observing the introduction of a strategic performance measurement system in a small company. The results gained to date indicate that SMEs have a good understanding of fmancial measurement, and are moving towards customer focused measures. However, these measures typically lack strategic alignment and many may be questioned in regard of their value for business improvement. The observations made during phase two of the research, the development of a new strategic performance measurement system in an SME, indicated the potential planning and control benefIts from the design process that was utilised. However, particular diffIculties were evident in the development and implementation of the K. Mertins et al. (eds.), Global Production Management

The Balanced Scorecard in Large Firms and SMEs: A Critique of the Nature, Value and Application

“…Moreover, there is a good alignment between strategy and performance measures in large firms. SMEs are characterised by poor alignment between strategy and performance measures (Hudson, Bennett, Smart, & Bourne, 1999;Garengo et al, 2005).…”

Gesamtheitliches Performance Measurement — Vorgehensmodell und informationstechnische Ausgestaltung

“…Daraus folgt, dass die gemessenen Informationen häufig nicht relevant, aktuell und akurat sind. Hudson et al (1999) finden in ihrer Studie ebenfalls, dass die Performance-Daten häufig veraltet und irrelevant sind.…”

“…• Brunner und Roth (1999) • Hudson et al (1999) untersuchten PMS in KMUs. Sie erwähnen drei Hauptpunkte für das Scheitern solcher Projekte: (1) Die Performance-Daten sind veraltet und irrelevant.…”

“…die übereinstimmenden Aussagen von Bitici und Carrie (1998), Hudson et al (1999), Küng (2001), Günther und Grüning (2000) …”

“…Daraus folgt, dass die gemessenen Informationen häufig nicht relevant, aktuell und akurat sind. Hudson et al (1999) finden in ihrer Studie ebenfalls, dass die Performance-Daten häufig veraltet und irrelevant sind.• B-7: Ein PMS muss geeignete Mechanismen für den Unterhalt umfassen.Weiter findet Küng (2001), dass die Mitarbeiter mangelhaft einbezogen werden, und die Prozesse nur bruchstückhaft gemessen werden. …”