Proposition of a performance measurement tool for analysing and signalling SMEs' performance

Franck Brulhart (), Sandrine Gherra and Philippe Rousselot
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Franck Brulhart: LEST - Laboratoire d'Economie et de Sociologie du Travail - AMU - Aix Marseille Université - CNRS - Centre National de la Recherche Scientifique
Sandrine Gherra: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School

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Abstract: Measurement and monitoring of performance practices remain particularly disparate, incomplete and often unsatisfactory within the field of SMEs, due to the insufficiency of their resources and the lack of formal performance management tools. The inadequacy of performance measurement and management systems (PMMS) prevents the owner-manager from producing reliable and accurate financial information and from presenting his situation to various stakeholders, in particular to providers of capital. The objective of this article is therefore to propose a PMMS adapted to SMEs, one that can be used by owner-managers or their consultants to actively manage performance, and also as a tool for communication, negotiation and dialogue with stakeholders.

Keywords: performance; sme; signal theory; performance measurement system (search for similar items in EconPapers)
Date: 2011-01-07
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Published in The Global Management, Accounting & Finance Research Conference, Jan 2011, Nassau, Bahamas

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00559665

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