In small and medium-sized enterprises (SMEs), resources and knowledge bases are usually strongly restricted. Therefore, it is of particular importance for these companies to be able to select and utilize only the most critical performance indicators. This could point towards a focused approach to performance measurement such as, for example, advocated in quick response manufacturing (QRM). Results from a recently conducted empirical survey of SMEs in northern Denmark are used to illustrate the present focus of performance measurement in these companies.

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