Development of performance measurement system according to business environment: an SME perspective

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dc.contributor.authorKloviene, Lina
dc.contributor.authorLeitoniene, Sviesa
dc.contributor.authorSapkauskiene, Alfreda
dc.contributor.otherEkonomická fakultacs
dc.date.accessioned2014-05-22
dc.date.available2014-05-22
dc.date.issued2013-08-01
dc.description.abstractOrganizations often introduce performance measurement system (PMS) in order to evaluate the level of their performance, make comparison with competitors and plan their future activities. An importance of performance measurement and its information has increased when business environment of today has become more dynamic and competitive. Organizations are confronting unprecedented radical changes to which they must adapt to in order to survive and prosper. Processes of adaptation and reaction to business environment could be ensured by a fast decision making process, an apropos information and a suitable data flow. Since consistent, logical and strategic decisions could affect the conformance to uncertain and complex environment, the design, features and implementation of a performance measurement system should always conform to business environment. According to position of small and medium-sized enterprises (SMEs), implementation of new theoretical performance measurement methods passes over with rational usage of internal resources. This influence the need to search for new possibilities to development of performance measurement system. However there is a lack of literature concerning development of performance measurement system inside SME. The aim of this paper is to investigate an internal recourses based development of performance measurement system according to business environment. Research results are based on the quantitative approach (questionnaire survey) of Lithuanian SMEs. The results can guide SMEs in the selection of a performance measurement system which conforms to business (external and internal) environment considering particular factors such as the state of business environment, structure of performance measurement system or rational usage of internal resources.en
dc.formattext
dc.format.extent287-296cs
dc.identifier.isbn978-80-7372-953-0
dc.identifier.urihttps://dspace.tul.cz/handle/15240/6924
dc.language.isoen
dc.publisherTechnická Univerzita v Libercics
dc.publisherTechnical university of Liberec, Czech Republicen
dc.publisher.abbreviationTUL
dc.relation.ispartofseriesLiberec economic forum 2013: proceedings of the 11th international conference: 16th - 17th September 2013, Sychrov, Czech republic, EU /[editor Aleš Kocourek];1
dc.subjectbusiness environmenten
dc.subjectperformance measurementen
dc.subjectsmall and medium-sized enterprisesen
dc.titleDevelopment of performance measurement system according to business environment: an SME perspectivecs
dc.typeArticleen
local.accessopen
local.facultyFaculty of Economics
local.fulltextyes
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