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Models for Measuring Performances

In: Performance Measurement with the Balanced Scorecard

Author

Listed:
  • Stefano Biazzo

    (University of Padua)

  • Patrizia Garengo

    (University of Padua)

Abstract

In this chapter, the literature on performance measurement in manufacturing companies is reviewed and the diffusion, characteristics and determinants of performance measurement in SMEs are analysed. Shortcomings in the performance measurement systems are highlighted and the many factors that seem to constrain PMSs in manufacturing SMEs are defined, e.g. lack of financial and human resources, wrong perception of the benefits of PMS implementation, short-term strategic planning, tacit knowledge and little attention given to the formalization of processes. Moreover, using dimensions defined according to the information found in the literature, two PMS models specifically developed for SMEs are compared with generic PMS models. The comparison points out an evolution in PMS models over time; in particular, the models developed in the last 20 years are more horizontal, process-oriented and focus on stakeholder needs.

Suggested Citation

  • Stefano Biazzo & Patrizia Garengo, 2012. "Models for Measuring Performances," SpringerBriefs in Business, in: Performance Measurement with the Balanced Scorecard, edition 127, chapter 0, pages 53-79, Springer.
    • Handle: RePEc:spr:spbrcp:978-3-642-24761-3_4
    DOI: 10.1007/978-3-642-24761-3_4
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