Abstract

http://ssrn.com/abstract=1121296
 


 



Performance Measurement in SMEs: Literature Review and Results from a German Case Study


Alexander Brem


Mads Clausen Institute

Nico Kreusel


VEND consulting GmbH

Christian Neusser


VEND consulting GmbH


International Journal of Globalisation and Small Business, Vol. 2, No. 4, pp. 411-427, 2008

Abstract:     
A literature review of Performance Measurement Systems (PMS) in Small- and Medium-sized Enterprises (SMEs) shows that the main contributions focus on the development of theoretical models, but not on guidelines for practical implementation. In this context, an important neglected aspect is the general fitness or readiness of a SME to implement a PMS. Therefore, the aim of this paper is to determine critical prerequisites for a successful PMS implementation in SMEs. For this purpose, a case study in a German SME was conducted. The findings indicate that the existence of specific contingency factors - Corporate Strategy, software-based Enterprise Resource Planning (ERP) and Activity Based Costing (ABC) - strongly supports the successful implementation of a PMS and its later use. Hence, further research shall include these prerequisites as new variables determining the PMS process. Based on that, researchers and managers of SMEs can develop individual indicators to identify their own PMS readiness.

Keywords: management of small- and medium-sized enterprises, performance

JEL Classification: M10, O20

Accepted Paper Series





Not Available For Download

Date posted: April 18, 2008 ; Last revised: September 30, 2009

Suggested Citation

Brem, Alexander and Kreusel, Nico and Neusser, Christian, Performance Measurement in SMEs: Literature Review and Results from a German Case Study. International Journal of Globalisation and Small Business, Vol. 2, No. 4, pp. 411-427, 2008 . Available at SSRN: http://ssrn.com/abstract=1121296

Contact Information

Alexander Brem (Contact Author)
Mads Clausen Institute ( email )
Alsion 2
Sønderborg, 6400
Denmark
004565509246 (Phone)
HOME PAGE: http://www.sdu.dk/mci
Nico Kreusel
VEND consulting GmbH
Burgschmietstr. 2-4
Nuremberg, 90419
Germany
HOME PAGE: http://www.vend-consulting.de
Christian Neusser
VEND consulting GmbH ( email )
Burgschmietstr. 2-4
Nuremberg, 90419
Germany
HOME PAGE: http://www.vend-consulting.de
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