Methodology to develop a performance measurement system in small and medium-sized enterprises

Chalmeta, Ricardo; Palomero, Sergio; Matilla, Magali M

doi:10.1080/0951192x.2012.665178

Cited by 35 publications

(32 citation statements)

References 36 publications

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“…Nie potwierdzono również ich całkowitej satysfakcji dla użytkowników, co powoduje potrzebę poszukiwania jeszcze lepszych i bardziej odpowiadających warunkom MSP w przyszłości (por. Chalmeta, Palomero, Matilla, 2012;Garengo, Nudurupati, Bititci, 2007;Sousa, Aspinwall, 2010).…”

Section: Uwagi Końcoweunclassified

An Overview of the Enterprise’s Performance Measurement Systems Concepts

Waśniewski

2017

Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia

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Streszczenie: Cel -Celem artykułu jest prezentacja wyników przeglądu koncepcji systemów pomiaru dokonań w przedsiębiorstwie. Metodologia badania -Badanie zagranicznej literatury przedmiotu, analiza prezentowanych podejść oraz systemowa synteza wyników przeprowadzonego przeglądu. Wynik -Typologia koncepcji systemów pomiaru dokonań, ze szczególnym uwzględnieniem systemów pomiaru dokonań małych i średnich przedsiębiorstw. Oryginalność/wartość -Oryginalne opracowanie uwzględniające modele i ramy koncepcyjne dla małych i średnich przedsiębiorstw.Słowa kluczowe: pomiar dokonań, system pomiaru dokonań, zarządzanie przedsiębiorstwem Wprowadzenie W zarządzaniu dokonaniami kluczową rolę odgrywają obecnie systemy pomiaru dokonań (performance measurement system -PMS), które są niezbędne do podejmowania właści-wych i racjonalnych decyzji. Stanowią one źródło danych niezbędnych przedsiębiorstwom do obliczenia efektywności i wydajności swojej działalności, jak również pomagają w ocenie poprawności realizacji strategii oraz zdolności do osiągnięcia zaplanowanych celów (por. Garengo, Biazzo, Bititci, 2005, s. 31; Ukko, Tenhunen, Rantanen, 2007, s. 41;Suwingjo, Bititci, Carrie, 2000). Systemy te wspierają procesy podejmowania decyzji przez zbieranie, opracowywanie i analizę określonych ilościowo informacji dotyczących dokonań i prezentowanie ich w formie zwięzłego podsumowania (Bisbe, Malagueno, 2012, s. 297; Koufteros, Verghese, Lucianetti, 2014, s. 315). Celem artykułu jest przegląd koncepcji systemów pomiar dokonań, wspierających zarządzanie przedsiębiorstwami w warunkach ery informacji. Przegląd ten powstał w oparciu o wyniki badania literatury zagranicznej przedmiotu oraz analizy prezentowanych w niej podejść.

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Section: Uwagi Końcoweunclassified

An Overview of the Enterprise’s Performance Measurement Systems Concepts

Waśniewski

2017

Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia

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“…In order to define the indicators for measuring the scope of the objectives set out in the Sustainability balanced scorecard properly, the following aspects must be taken into account by the students, according to [6] and [7]: Actions to be followed if it is out of range…”

Section: Phase Iv: Designing the Strategic Balanced Scorecardmentioning

confidence: 99%

Experiences in the Development of an Information Systems to Support Enterprise Sustainability Course

Chalmeta¹,

Mollar²

2017

EDULEARN Proceedings

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The Universitat Jaume I (UJI) of Castellón, Spain and the National Distance Education University (UNED) are teaching together the Master's Degree in Corporate Sustainability and Social Responsibility. The main objective is to study the concepts of sustainability and corporate social responsibility (CSR) and their multiple dimensions in more depth. The course emphasizes the applicability of existing management and assessment tools, the policies and strategies implemented at all organizational levels involving CSR, and the mechanisms for dialogue and interaction with the main stakeholders and interest groups. This master's degree aims to train professionals to practically apply the approach of ethics, sustainability and social and environmental responsibility to existing business models, and to other public and private organizations, such as not-for profit organizations and government public bodies. The master is composed of different courses. One of them is the information systems to support enterprise sustainability course. It equips students with the necessary basic knowledge and competencies they need to design and utilise information systems to support enterprise sustainability effectively and efficiently. The aim of this paper is to describe the course objectives, the target competencies, the course contents, the assessments, and how the teaching methodology and the resources are used to teach the subject.

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“…Moreover, some studies determined the influence of management control systems (MCSs) in isolation in the context of SMEs and revealed that the research findings are fragmented [8][9][10]. MCSs in isolation have widely been used in large organizations and less attention has been paid in respect to small organizations [11,12]. MCSs are considered an important and essential part in supporting the improvement of management effectiveness in SMEs [6,13].…”

Section: Introductionmentioning

confidence: 99%

The Mediating Role of Business Strategies between Management Control Systems Package and Firms Stability: Evidence from SMEs in Malaysia

et al. 2019

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The aim of the current study was to ascertain the influence of a management control systems (MCS) package on a firm's sustainability with the help of mediating variables such as differentiation and cost leadership strategy in Malaysian small and medium enterprises (SMEs). Data were collected from managers working in Malaysian SMEs. A total of 384 questionnaires was finally used for analysis using SmartPLS 3.8.2. Area cluster sampling was used for data collection, and seven out of sixteen clusters were selected randomly. These included Selangor, Johor, Kuala Lumpur, Sabah, Penang, Sarawak, and Perak because these seven states cover 73.9% of total SMEs. Structural equation modeling (SEM) was used to test the hypotheses. Confirmatory factor analysis (CFA) was also used to examine the reliability and validity, and structural model assessment was used to test the relationship between variables. Findings revealed that an MCS package had a positive influence on a firm's sustainability, cost leadership, and differentiation strategy. Moreover, cost leadership and differentiation strategy have a significant and positive influence on a firm's sustainability. In addition, cost leadership strategies and differentiation strategies significantly mediate between the MCS package and a firm's sustainability. This research assesses the influence of the MCS package through cost leadership and differentiation strategy on a firm's sustainability of Malaysian SMEs. It helps top management to focus on the MCS package and business strategies in attaining a firm's long-term sustainability. Finally, research recommendations discuss that the present study helps future researchers and academicians.

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Methodology to develop a performance measurement system in small and medium-sized enterprises

Cited by 35 publications

References 36 publications

An Overview of the Enterprise’s Performance Measurement Systems Concepts

An Overview of the Enterprise’s Performance Measurement Systems Concepts

Experiences in the Development of an Information Systems to Support Enterprise Sustainability Course

The Mediating Role of Business Strategies between Management Control Systems Package and Firms Stability: Evidence from SMEs in Malaysia

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