Performance measures and quality tools in Portuguese small and medium enterprises: survey results

2005 ◽  
Vol 16 (2) ◽  
pp. 277-307 ◽  
Author(s):  
Sérgio D. Sousa ◽  
Elaine Aspinwall ◽  
Paulo A. Sampaio ◽  
A. Guimarães Rodrigues
Keyword(s):  
Performance Measures ◽  
Small And Medium Enterprises ◽  
Survey Results ◽  
Medium Enterprises ◽  
Quality Tools

Performance measures in English small and medium enterprises: survey results

2006 ◽  
Vol 13 (1/2) ◽  
pp. 120-134 ◽  
Author(s):  
Sérgio D. Sousa ◽  
Elaine M. Aspinwall ◽  
A. Guimarães Rodrigues
Keyword(s):  
Performance Measures ◽  
Small And Medium Enterprises ◽  
Survey Results ◽  
Medium Enterprises

scholarly journals LINKING BALANCED SCORECARD MEASURES TO SMES’ BUSINESS STRATEGY: ADDRESSING THE MODERATING ROLE OF FINANCIAL RESOURCES

2015 ◽  
Vol 3 (12) ◽  
pp. 92-99
Author(s):  
Mahshid Lonbani ◽  
Saudah Sofian ◽  
Mas BambangBaroto
Keyword(s):  
Performance Measures ◽  
Balanced Scorecard ◽  
Business Strategy ◽  
Business Processes ◽  
Small And Medium Enterprises ◽  
Financial Resources ◽  
Financial Measures ◽  
Medium Enterprises ◽  
Moderating Role

Using financial and non-financial measures, the Balanced Scorecard (BSC) approach evaluates different aspects of firms’ performance: financial, customer, learning and growth, and internal business processes. Resource flexibility and availability of financial resources are basically highlighted as separate antecedents of company’s performance. Grounded on resource based view, the role of financial resources on business strategy has been addressed numerously in previous studies.  However, there is limited study to evaluate the role of financial resources on relationship between business strategy and BSC performance measures. Especially there is no study addressing this issue according to the moderating role of financial resources among small and medium enterprises (SMEs). It is worth mentioning that such relationships and models can be more highlighted in a developing countries since financial resources has been debated to be weak in theses context. Grounded in contingency theory, an evaluation of the moderating role that financial resources plays in the relationship between SMEs’ business strategy and balanced scorecard performance measures in SMEs points to the value of providing enough resources for SMEs. External fund providers such as banks and loan providers can help SMEs in this regard since firms could pass the way from business strategy to superior BSC performance measures more successfully.

scholarly journals Study The Link Between Accounting and Taxation Practice in Vietnam

2021 ◽  
Vol 1 (1) ◽  
pp. 12-24
Author(s):  
Anh Tuan Nguyen ◽  
Tung Dao Nguyen ◽  
Hien Thu Nguyen
Keyword(s):  
Research Policy ◽  
Small And Medium Enterprises ◽  
Policy Makers ◽  
Research Results ◽  
Survey Results ◽  
Accounting Rules ◽  
Medium Enterprises ◽  
The Relationship ◽  
Large Enterprises

The objective of the study is to analyze and evaluate the link between accounting and taxation through the synthesis of domestic and foreign studies, combined with analysis of specific regulations in Vietnam. The study identifies 11 contents that have an interference between accounting and tax to conduct surveys in enterprises. After analyzing and explaining the survey results, the researcher decides to choose 06 representative contents in choosing the rules according to the level (low, medium, high) to conduct the analysis. The research results show that the tendency to choose to use accounting rules higher than tax rules and the link between accounting and taxation in Vietnam is moving to become more independent. At the same time, large enterprises will prefer the use of accounting rules over tax rules and vice versa for small and medium enterprises. Through the results of this research, policy makers can identify the position of the link between accounting and taxation, and then make decisions to adjust the relationship between accounting and taxation appropriately with the integration and development of Vietnam's economy.

scholarly journals Export experience and financial performance of small and medium enterprises

2016 ◽  
Vol 7 (3) ◽  
pp. 8-16
Author(s):  
Shepherd Dhliwayo
Keyword(s):  
Financial Performance ◽  
Performance Measures ◽  
Small And Medium Enterprises ◽  
Jel Classification ◽  
Chi Square ◽  
Single Item ◽  
Chi Square Test ◽  
Medium Enterprises ◽  
Performance Results ◽  
Structured Questionnaire

The aim of the article is to illustrate that export experience of small and medium enterprises (SMEs) has a statistically significant effect on financial performance. This may seem obvious, but similar studies done elsewhere have shown conflicting results. The study’s findings also show conflicting results in the three single-item performance measures used, namely, sales, profits and savings. Data from a sample of 144 exporting SMEs were collected using a structured questionnaire. Export experience is measured by years exporting, and financial performance covers a period of three years. A Chi-square test was used to measure the effect of experience on performance. Results show that export experience had a statistically significant effect on sales and profitability, but not on savings. They also show that performance in sales and profitability increased with export experience. It is, therefore, recommended that appropriate interventions to improve exports, should take export experience into account. Keywords: export experience, performance, SMEs, sales, profitability, savings, Southern African Development Community. JEL Classification: L25

Organizational Promoting Factors for SME BCP (2)

2015 ◽  
Vol 10 (1) ◽  
pp. 163-170
Author(s):  
Shinichi Okabe ◽  
◽  
Akio Nagahira
Keyword(s):  
Corporate Culture ◽  
Small And Medium Enterprises ◽  
Influential Factor ◽  
Key Factors ◽  
Previous Survey ◽  
Strategic Risk ◽  
Survey Results ◽  
Correlation And Path Analysis ◽  
Medium Enterprises ◽  
Different Levels

In Oct. 2013, one hundred small and medium enterprises (SMEs) were surveyed regarding their business continuity. 70% of the SMEs surveyed had implemented BCP. Our previous paper, “Organizational Promoting Factors for SME BCP,” reviewed the survey results using correlation and path analysis. The review found directives from the president to be the most influential factor of BCP implementation and that there were two different levels of BCP implementation and BCP embedding. Over 60% of the companies that had implemented BCP had had difficulties embedding BCP. Our previous paper identified the BCP environment and its four key component factors, including organizational BCP momentum and company-wide information sharing that would affect BCP embedding, among others. It also identified four key BCP advantages related to normal operations, including enhancing marketing advantage and building employee togetherness, which had a causal relationship with successful cases of BCP embedding. This paper reviews our previous survey results in detail to find key factors separately in tasks and problems as well as in corporate culture groups. It also re-identifies four factors in the tasks and problems group as well as three factors in the corporate culture group. This paper also analyzes the relationships among the perceived BCP advantages to determine if some of them affect the remaining advantages. It finds that organizational strategic risk/BCP mind and employees’ risk mind bring about other BCP advantages, which could be interpreted to mean that two minds , one top-down and one bottom-up, are critical in the BCP embedding stage.

Analysis of barriers of cyber-physical system adoption in small and medium enterprises using interpretive ranking process

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vishal Ashok Wankhede ◽  
S. Vinodh
Keyword(s):  
Performance Measures ◽  
Physical System ◽  
Industry 4.0 ◽  
Small And Medium Enterprises ◽  
Research Work ◽  
Cyber Physical System ◽  
Content Type ◽  
Interpretive Ranking Process ◽  
Medium Enterprises ◽  
Practical Implications

PurposeThe purpose of this paper is to report a study on analysis of barriers for cyber-physical system (CPS) adoption in small and medium enterprises (SMEs).Design/methodology/approachIn Industry 4.0 scenario, Indian SMEs are struggling to bring their manufacturing processes in line with large manufacturing sector. CPS is considered as the backbone of Industry 4.0, and its implementation in SMEs will make significant changes pertaining to manufacturing automation. However, due to the lack of a proper CPS implementation strategy, SMEs face many challenges in its adoption. Hence, this study identified 18 possible barriers and seven performance measures pertaining to CPS adoption in Indian SMEs. Interpretive ranking process (IRP) is used to develop the contextual relationships among CPS barriers. IRP process include structured step-by-step matrix-based approach in which dominance among various alternatives is determined using performance measures developing a structured ranking model.FindingsThe developed IRP model revealed that CPS barriers “Lack of skilled manpower (CPSB2)” and “Lack of robustness with respect to environmental conditions in automotive environments (CPSB7)” are the most significant barriers (top two) hindering CPS adoption in SMEs.Research limitations/implicationsIn the present study, barriers for CPS adoption has been analyzed. In future, barriers for adopting other Industry 4.0 technologies could be analyzed.Practical implicationsThe present research work is one of the few studies which analyzed CPS barriers in SMEs and provided improvement suggestions to the most significant barriers for its smooth adoption. The managerial and practical implications have been derived.Originality/valueThe analysis of barriers for CPS adoption in SMEs is the original contribution of the authors.

scholarly journals The impact of Covid-19 pandemic on MSMEs

2021 ◽  
Vol 24 (1) ◽  
pp. 65-82
Author(s):  
Henry Nosih Saturwa ◽  
Suharno Suharno ◽  
Abdul Aziz Ahmad
Keyword(s):  
Cash Flow ◽  
Small And Medium Enterprises ◽  
Limited Resources ◽  
Negative Effects ◽  
Financial Conditions ◽  
Mapping Analysis ◽  
Food And Beverage ◽  
Survey Results ◽  
Medium Enterprises ◽  
The Impact

The Covid-19 pandemic that began to spread at the beginning of 2020 has greatly affected the economy, including firms’ financial conditions. In this respect, micro, small, and medium enterprises (MSMEs) likely experience greater negative effects of the Covid-19 pandemic than large firms due to their limited resources. Hence, this study aims to analyze the impact of Covid-19 on MSMEs’ performance in former Pekalongan Residency, as measured by the sales turnover, labor, and business cash flow resilience. The analysis is based on the survey results of 100 MSMEs in the Pekalongan former regency. The findings suggest that MSMEs have suffered a sales turnover decrease of 1.2573 percent. Further, the mapping analysis using the Cartesian diagram demonstrates that the retail and food and beverage provision sectors exhibit the greatest labor decrease and average business cash flow resilience of 1.5 – 2 months. Meanwhile, based on firm size, micro firms have average cash resilience of 1.5 – 2 months. 

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