Brem A, Kreusel N, Neusser C (2008)
Publication Language: English
Publication Type: Journal article
Publication year: 2008
Publisher: Inderscience Publishers
Book Volume: 2
Pages Range: 411-427
Journal Issue: 4
URI: http://www.ideeinnovation.de/forschung/veröffentlichungen/downloads
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.
APA:
Brem, A., Kreusel, N., & Neusser, C. (2008). Performance Measurement in Small and Medium-Sized Enterprises - Literature Review and Results from a German Case Study. International Journal of Globalisation and Small Business, 2(4), 411-427.
MLA:
Brem, Alexander, Nico Kreusel, and Christian Neusser. "Performance Measurement in Small and Medium-Sized Enterprises - Literature Review and Results from a German Case Study." International Journal of Globalisation and Small Business 2.4 (2008): 411-427.
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