scholarly journals Defining the Integrated Performance Measurement Systems in Small and Medium Enterprises: An Advanced Model

2019 ◽  
Vol 14 (12) ◽  
pp. 203
Author(s):  
Pirozzi Maria Grazia ◽  
Agliata Francesco ◽  
Tuccillo Danilo ◽  
Pirozzi Francesco
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Small And Medium Enterprises ◽  
Performance Measurement System ◽  
Strategic Management Accounting ◽  
Proposed Model ◽  
Performance Measurement Systems ◽  
Medium Enterprises ◽  
Integrated Performance ◽  
Advanced Model

Purpose: The purpose of this paper is to propose an “Integrated Performance Measurement System” (PMS) addressing the measurement and management of the financial and non-financial performance and “Intellectual Capital” (IC) for the “Small and Medium Entreprises” (SMEs). The paper relies on the “Integrated New Model” (INM) by Pirozzi and Ferulano (2016) that deals with the same task applied to a specific sector. Thus, we propose the modification of the INM model to define a “Renewed and Advanced Model” called “INM*” as integrated PMS for SMEs. Design/methodology approach: We used a qualitative method with an inductive and deductive approach to obtain an advanced model INM*. Thus, the SMEs characteristics are translated in our advanced INM* model according to the INM* structure and the IC framework. Moreover, we integrated in our proposed model INM* the “Strategic Management Accounting” (SMA) and the “Systems of Innovation” (SI) perspectives. Findings: We proposed the advanced model INM* as integrated PMS. This is a model supporting entrepreneurial and innovative SME as well as a conceptual framework summarizing the interactions and the knowledge conversions that occur between the IC components within the innovation processes. Thus, the proposed model is a useful tool for SMEs organizations. Originality/value: The renewed and advanced model INM* is useful in the academic and practical communities. It exhibits the advantages related to the innovative usage of a unique measurement system devoted to accomplish all the measurement tasks activated by SMEs. In addition, two other models are proposed and, in turn, are available for further research.

scholarly journals A performance measurement system for small enterprises – a case study

2017 ◽  
pp. 0-0
Author(s):  
Piotr Waśniewski
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Small And Medium Enterprises ◽  
Performance Measurement System ◽  
Small Enterprises ◽  
Polish Literature ◽  
Strategy Map ◽  
Medium Enterprises ◽  
A Performance

A performance measurement system for small enterprises – a case study The performance measurement system is one of the determinants which creates an enterprise’s value, and is supposed to leading to an enterprise maintaining or improving its performance in the long-term per-spective. Small enterprises do not understand the need to measure their performance or the potential benefits that come from this measurement. The aim of the article is to present a framework of a perfor-mance measurement system for small enterprises with a practical verification of its assumptions. The basis of the study was an analysis of existing proposals of models and frameworks for small and medium enterprises and the results of a study into the performance measurement solutions applied in practice by Polish small enterprises. As a result of the research conducted, a 4-step process of continuous perfor-mance measurement for small enterprises is presented, and practical verification is conducted on the example of a small legal firm, considering the strategy map and the measures of the set of aims. The construction of a performance measurement system is unique to every enterprise due to its condition, the business sector, the environment, and other factors, so a featured case study provides only a specific example of model usage in practice. The study provides an original contribution of the author. There has been no such research in this field so far in the Polish literature.

scholarly journals Perancangan Sistem Pengukuran Kinerja Dengan Metode Integrated Performance Measurement System (IPMS) (Studi Kasus: Program Studi Teknik Industri Universitas PGRI Adi Buana Surabaya)

2011 ◽  
Vol 9 (1) ◽  
pp. 16-24
Author(s):  
Yunia Dwie Nurcahyanie
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Performance Indicators ◽  
Key Performance Indicators ◽  
Performance Measurement System ◽  
Measurement Systems ◽  
Stakeholder Requirement ◽  
Performance Measurement Systems ◽  
Integrated Performance

Untuk menjamin kualitas pendidikan di Program Studi Teknik Industri Universitas PGRI Adi Buana surabaya, diperlukan sebuah rancangan sistem pengukuran kinerja (SPK) yang terintegrasi dengan metode IPMS (Integrated Performance Measurement Systems). Dengan metode IPMS, Key Performance Indicators (KPI) Program Studi Teknik Industri ditentukan berdasarkan stakeholder requirement melalui empat tahapan yaitu; identifikasi stakeholder requirement, external monitor, penetapan objectives, dan identifikasi KPIs. Hasil perancangan SPK di Program Studi Teknik Industri Universitas PGRI Adi Buana Surabaya, dapat mengidentifikasi 26 KPIs yang dikelompokkan dalam 9 kriteria kinerja Program Studi Teknik Industri, yaitu; kurikulum, mahasiswa, finansial, SDM, administrasi akademik, proses belajar mengajar, lulusan, evaluasi dan pengendalian, dan masyarakat

scholarly journals MODEL RANCANGAN PENGUKURAN KINERJA DENGAN PENDEKATAN METODE INTEGRATED PERFORMANCE MEASUREMENT SYSTEM

2017 ◽  
Vol 1 (1) ◽  
pp. 33
Author(s):  
Nurul Aziza ◽  
Yusuf Eko Nurcahyo
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Performance Measurement System ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
Integrated Performance

P2KP adalah Program penanggulangan Kemiskinan di Perkotaan atas prakarsa Departemen Pekerjaan Umum yang kemudian berganti nama menjadi PNPM Mandiri Perkotaan dimana program ini meliputi tingkat kelurahan, kecamatan, kabupaten dan propinsi. Dalam prakteknya, pelaporan kinerja PNPM Mandiri ini masih didasarkan pada laporan review Partisipatif dari masyarakat sebagai bentuk pertanggungjawabannya dimana harus dituntut transparan dan akuntabilitas. Sistem pengukuran kinerja sepeti itu tidak bisa mengukur kinerja organisasi secara pasti dan terukur nilainya. Oleh sebab itu dibuatlah rancangan sistem pengukuran kinerja organisasi dengan pendekatan Integrated Performance Measurement Systems yang mengintegrasikan semua elemen yang terlibat didalam organisasi. Berdasarkan rancangan pengukuran kinerja tersebut dan disimulasikan didapatkan hasil kinerja organisasi dan hasilnya berupa nilai pencapaian yang dapat terukur.

scholarly journals Perancangan Sistem Pengukuran Kinerja Terintegrasi Pada Program Studi Teknik Mesin Universitas Udayana

2018 ◽  
Vol 11 (1) ◽  
pp. 15
Author(s):  
I Made Dwi Budiana Penindra ◽  
Dewa Made Priyantha Wedagama
Keyword(s):  
Performance Analysis ◽  
Performance Measurement ◽  
Measurement System ◽  
Performance Indicator ◽  
Performance Measurement System ◽  
Traffic Light ◽  
Measurement Systems ◽  
Period 2 ◽  
Performance Measurement Systems ◽  
Integrated Performance

Jurusan Teknik Mesin merupakan salah satu jurusan yang terakreditasi A. Jurusan Teknik Mesin Universitas Udayana pada tahun 2016 telah berhasil mempertahankan akreditasi A yang diperoleh sejak tahun 2011. Salah satu penunjang keberhasilan tersebut adalah karena telah dimilikinya sistem pengukuran kinerja yang dihasilkan penulis pada tahun 2015 dimana sistem tersebut telah mampu memantau kinerja jurusan secara berkesinambungan. Walaupun sistem pengukuran kinerja tersebut telah digunakan, tetapi pada implementasinya masih banyak kekurangan yang dimiliki oleh sistem tersebut terutama karena sistem tersebut masih berbentuk manual.  Kekurangan lain juga  dapat dilihat dari hasil penelitian penulis tahun 2016 yang menunjukkan bahwa dari Importance Performance Analysis (IPA) rata-rata persepsi dari mahasiswa sebesar 2,91 masih dibawah rata-rata ekspektasi mereka yaitu 3,14. Pada penelitian ini dilakukan perancangan kembali  sistem pengukuran kinerja yang terintegrasi berdasarkan hasil-hasil penelitian di tahun 2015 dan 2016 dengan metode Performance Prism dimana metode tersebut diintegrasikan dengan beberapa metode yaitu Integrated Performance Measurement Systems (IPMS) di dalam penentuan Key Performande Indicator (KPI) yang menjadi indikator penentu kinerja yang kemudian dibantu menggunakan metode Analytical Hierarcy Process (AHP) di dalam pemberian bobot masing-masing KPI. Setelah KPI memiliki bobot kemudian dilakukan scoring secara menyeluruh dengan Metode Objectives Matrix (OMAX) sehingga dihasilkan angka indeks per periode yang menjadi acuan tingkat kinerja jurusan, serta Traffic Light System (TLS) untuk mengetahui KPI mana yang memerlukan perbaikan berdasarkan warna. Dari hasil penelitian didapatkan hasil Performance Indicator dari periode 1 sebesar 322,8 dan mengalami peningkatan 7,6% dibanding Performance Indicator rata-rata 300. Performance Indicator dari periode 2 sebesar 352,50 dan mengalami peningkatan 9,2% dibanding periode 1. Performance Indicator dari periode 3 sebesar 354,66 dan mengalami sedikit peningkatan 0,61% dibanding periode 2. Performance Indicator dari periode 4 sebesar 354,52 dan mengalami sedikit penurunan 0,04% dibanding periode 3. Performance Indicator dari periode 5 sebesar 573,35 dan mengalami peningkatan 61,73% dibanding periode 4. Performance Indicator dari periode 6 sebesar 606,68 dan mengalami peningkatan 5,81% dibanding periode 5 dan merupakan periode dengan Performance Indicator tertinggi dalam sistem pengukuran ini. Department of Mechanical Engineering Udayana University in 2016 has managed to maintain the A accreditation obtained since 2011. One of the supporting success is because it has owned performance measurement system generated by the author in 2015 where the system has been able to monitor the performance of majors on an ongoing basis. Although the performance measurement system has been used, but in its implementation there are still many shortcomings possessed by the system mainly because the system is still in the form of manual. Another disadvantage can also be seen from the results of research authors of 2016 which shows that from the Importance Performance Analysis (IPA) average perception of students of 2.91 is still below the average of their expectations of 3.14. In this research, re-design of integrated performance measurement system based on the results of research in 2015 and 2016 with Performance Prism method where the method is integrated with several methods of Integrated Performance Measurement Systems (IPMS) in the determination of Key Performande Indicator (KPI) a performance indicator that is then assisted using the Analytical Hierarcy Process (AHP) method in the weighting of each KPI. After KPI has weight then scoring thoroughly with Objectives Matrix (OMAX) method so that the result of index number per period become reference of department performance level, and Traffic Light System (TLS) to know which KPI need improvement based on color. From the research results obtained Performance Indicator from period 1 of 322.8 and increased 7.6% compared to Performance Indicator average 300. Performance Indicator from period 2 amounted to 352.50 and increased 9.2% compared to period 1. Performance Indicator from period 3 was 354.66 and slightly increased by 0.61% compared to period 2. Performance Indicator from period 4 was 354.52 and decreased slightly 0.04% compared to period 3. Performance Indicator from period 5 was 573.35 and an increase of 61.73% compared to period 4. Performance Indicator from period 6 of 606.68 and increased 5.81% compared to period 5 and is the period with the highest Performance Indicator in this measurement system.

Supplier performance measurement system use, relationship trust, and performance improvement: a dyadic perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vieri Maestrini ◽  
Andrea Stefano Patrucco ◽  
Davide Luzzini ◽  
Federico Caniato ◽  
Paolo Maccarrone
Keyword(s):  
Performance Measurement ◽  
Performance Improvement ◽  
Measurement System ◽  
Structural Equation ◽  
Performance Measurement System ◽  
Content Type ◽  
Performance Improvements ◽  
Supplier Performance ◽  
Performance Measurement Systems ◽  
The Impact

PurposeGrounding on resource orchestration theory, this paper aims to study the relationship between the way buying companies use their supplier performance measurement systems and the performance improvements obtained from suppliers, with relationship trust identified as a mediator in the previous link.Design/methodology/approachThe authors design a conceptual model and test it through structural equation modelling on a final sample of 147 buyer-supplier responses, collected by means of a dyadic survey.FindingsResults suggest that the buyer company may achieve the most by balancing a diagnostic and interactive use of the measurement system, as they are both positively related to supplier performance improvement. Furthermore, relationship trust acts as a mediator in case of the interactive use, but not for the diagnostic. This type of use negatively affects relationship trust, due to its mechanistic use in the buyer-supplier relationship.Originality/valueThe authors’ results contribute to the current academic debate about supplier performance measurement system design and use by analyzing the impact of different supplier performance measurement system uses, and highlighting their relative impact on relationship trust and supplier performance improvement. From a methodological perspective, adopting a dyadic data collection process increases the robustness of the findings.

scholarly journals DISCOVERING PERFORMANCE MEASUREMENT SYSTEM TO EVALUATE THE EFFICIENCY OF E-BUSINESS SOLUTIONS / VEIKSMINGUMO MATAVIMO SISTEMOS PAIEŠKOS E. VERSLO NAŠUMUI ĮVERTINTI

2012 ◽  
Vol 4 (3) ◽  
pp. 216-223 ◽  
Author(s):  
Laura Uturytė-Vrubliauskienė
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Business Performance ◽  
Information Technologies ◽  
Economic Benefits ◽  
Performance Measurement System ◽  
Exact Nature ◽  
Organization Performance ◽  
Basic Objective ◽  
Performance Measurement Systems

Despite the significant growth of information technologies investments, evidence of their influence on organization performance remains inconclusive. Nowadays it is very important to realize whether expected economic benefits of information technologies investments are being recognized in organizations. Currently organizations can no longer afford basically to lose their money in e-business initiatives without developing and using suitable metrics to measure the effectiveness of such investments and to find out the relationship between e-business and organization performance. The study describes research aimed at determining the exact nature of such e-business performance measurement systems. The basic objective of this study is to discover performance measurement system for evaluating the efficiency of e-business solutions. Santrauka Svarbiausias šiuolaikinės organizacijos tikslas – didinti verslo vertę sėkmingai taikant konkurencingas priemones. Dėl to organizacijos yra priverstos ieškoti alternatyvių būdų, kaip spręsti verslo problemas. Dabartinėje visuomenėje, vykstant sparčiai technologijų kaitai ir globalizacijos procesui, verslas ir informacinės technologijos yra neatsiejami. Organizacijos, norėdamos tinkamai valdyti duomenis, keistis jais su partneriais ieško įvairių informacinių technologijų sprendimų. Organizacijų investicijos į informacines technologijas per pastaruosius du dešimtmečius auga labai stipriai. Tačiau sudėtinga įvertinti, kokią įtaką verslo efektyvumui turi diegiamos ir naudojamos informacinės technologijos. Todėl pasaulinės konkurencinės rinkos sąlygomis veiklos vertinimas tampa svarbia ekonomine problema. Sėkmingą verslą garantuoja informacija apie kiekvieno produkto ar vartotojo pelningumą ir atskirų padalinių veiklos efektyvumą. Mokslinio tyrimo rezultatai rodo, kad trūksta galimybių įvertinti verslo veiksmingumą. Pagrindinis šio straipsnio tikslas – veiksmingumo matavimo sistemos paieškos, leidžiančios įvertinti elektroninio verslo sprendimų našumą. Atskleidžiant poreikį kurti ir diegti tokias sistemas organizacijose, įrodant, kad veiksmingumo sistemos, taikomos šiuo metu, netinka taikyti organizacijoms, jos turi būti adaptuotos ir gebėti įvertinti informacinių technologijų įtaką veiklos našumui.

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