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

Franck Brulhart (1) , Sandrine Gherra (2) , Philippe Rousselot

1 LEST - Laboratoire d'Economie et de Sociologie du Travail
2 MRM - Montpellier Research in Management

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.

Mots clés: performance; sme; signal theory; performance measurement system

Domaines: Gestion et management

Franck Brulhart, Sandrine Gherra, Philippe Rousselot. Proposition of a performance measurement tool for analysing and signalling SMEs' performance. The Global Management, Accounting & Finance Research Conference, Jan 2011, Nassau, Bahamas. ⟨halshs-00559665⟩