Indicators for the measurement of administrative performance in microenterprises in Paraguay

Authors

  • Raúl Marcelo Ferrer Dávalos Universidad San Ignacio de Loyola

Keywords:

microenterprises, administrative management, performance measurement

Abstract

Although performance measurement systems are widely used by large companies, their use is not widespread in the microenterprise sector. These systems are necessary tools to make informed decisions in a correct and rational manner. The aim of this study is to determine the indicators needed to measure the performance of the participating microenterprises. This article presents a bibliographic review on performance measurement systems and on the specific models available for microenterprises. In addition, as a result of a previous study on theadministrative needs of managers and owners of microenterprises, an adapted model is proposed for measuring administrative performance before and after the implementation of a management computer system, through instruments that were developed based on the identification and analysis of needs. As a result of this research, 8 dimensions with 51 indicators were identified to be included in the measurement instrument for the pre-implementation phase, and another 5 dimensions with 23 indicators were incorporated in the measurement instrument for the post-implementation phase of a computerized management system with the participating microenterprises.

Downloads

Download data is not yet available.

References

Referencias

Ahmed, O. (2017). Integrated performance measurement system. Trakia Journal of Science, 15(Suppl.1), 145–151. https://doi.org/10.15547/tjs.2017.s.01.026

Ballantine, J., & Brignall, S. (1994). A taxonomy of performance measurement frameworks. Warwick Business School Research Paper, Warwick.

Biazzo, S., & Garengo, P. (2012). Performance Mesurement with the Balanced Scorecard. A practical approach to implementation within SMEs. Springer.

Bititci, U. (1994). Measuring your way to profit. Management Decision, 32(6).

Bititci, U., Carrie, A., & McDevitt, T. L. (1997). Integrated performance measurement systems: a development guide. International Journal of Operations & Production Management, 17(5), 522–534.

Bititci, U. S., Carrie, A. S., Turner, T., & Lutz, S. (1998). Integrated performance measurement systems: Implementation case studies. In Strategic Management of the Manufacturing Value Chain. Proceedings of the International Conference of the Manufacturing Value Chain, Ed. U.S. Bititci, and A.S. Carrie, Troon, August, 179–84.

Bloom, N., Brynjolfsson, E., Foster, L., Jarmin, R. S., Patnaik, M., Saporta-Eksten, I., & Reenen, J. Van. (2017). What Drives Differences in Management? In Nber Working Paper Series (No. 23300). http://www.nber.org/papers/w23300

Cengiz Toklu, M., & Taşkin, H. (2017). Performance evaluation of small-medium enterprises based on management and organization. Acta Physica Polonica A, 132(3), 994–998. https://doi.org/10.12693/APhysPolA.132.994

Chalmeta, R., Palomero, S., & Matilla, M. (2012). Methodology to develop a performance measurement system in small and medium - sized enterprises. International Journal of Computer Integrated Manufacturing, 25(8), 716–740. https://doi.org/10.1080/0951192X.2012.665178

Chennell, A., et al. (2000). OPM: a system for organizational performance measurement. In: Proceedings of the performance measurement past, present and future. In: Proceedings of the Performance Measurement Past, Present and Future, 19–21 July, Cambridge. www.valueme- trics.com. au/pdf/Cambridge2000.pdf

Chong, H. G. (2008). Measuring performance of small-and- medium sized enterprises: the grounded theory approach. Journal of Business and Public Affairs, 2(1), 1–10.

Collier, P. (1995). Improving business success through accurate performance measurement. Worcester College of Higher Education, Worcester.

Congreso de la Nación Paraguaya. (2012). Ley 4.457/2012. Poder Legislativo - Paraguay. https://www.mtess.gov.py/application/files/1315/6519/2683/ley4457-2012.pdf

Council, S. C. (2006). Supply chain operations reference model: overview of SCOR Version 8.0. Available from: Www.SupplyChain.Org.

Davig, W., Elbert, N., & Brown, S. (2004). Implementing a strategic planning model for small manufacturing firms: an adaptation of the balanced scorecard. SAM Advanced Management Journal, 69(1), 18–25.

Dixon, J. R., Nanni, A. J., & Vollmann, T. E. (1990). The new performance challenge: measuring operations for world-class competition. Homewood, IL: Dow Jones Irwin.

Driva, H., Pawar, K. S., & Menon, U. (2000). Measuring product development performance in manufacturing organisations. International Journal of Production Economics, 63, 147–159.

Ducq, Y., Vallespir, B., & Doumeingts, G. (2001). Coherence analysis method for production system by performance aggregation. International Journal of Production Economics, 69, 23–37.

Eccles, R. (1991). The performance measurement manifesto. Harvard Business Review, January/February, 131–137.

Ferrer Dávalos, R. M. (2021). Análisis de las necesidades administrativas de gerentes de microempresas en Paraguay. ACADEMO Revista de Investigación En Ciencias Sociales y Humanidades, 8(1), 1–14. https://doi.org/10.30545/academo.2021.ene-jun.1

Fitzgerald, L., Johnston, R., Brignall, T. J., Silvestro, R., & Voss, C. (1991). Performance Measurement in Service Businesses. The Chartered Institute of Management Accountants, London.

Fitzgerald, L., & Moon, P. (1996). Performance measurement in service industries: making it work. London: CIMA.

Garengo, P., Biazzo, S., & Bernardi. (2007). Design and implementing a performance measurement system in SMEs: a bottom up approach. 14th International Annual EurOMA Conference Managing Operations in Expanding Europe, 17–20 June, Ankara, Turkey. Brussels, Belgium: European Operations Management Association.

Garengo, P., Biazzo, S., & Bititci, U. (2005). Performance measurement systems in SMEs: A review for a research agenda. International Journal of Management Reviews, 7(1), 25–47. https://doi.org/10.1111/j.1468-2370.2005.00105.x

Ghalayini, A., Noble, J., & Crowe, T. (1997). An integrated dynamic performance measurement system for improving manufacturing competitiveness. International Journal of Production Economics, 48, 207–225.

Hernández-Sampieri, R., Fernández, C., & Baptista, P. (2014). Metodología de la investigación. In McGraw-Hill Education (Vol. 53, Issue 9). https://doi.org/10.1017/CBO9781107415324.004

Hudson, M., Lean, J., & Smart, P. A. (2001). Improving control through effective performance measurement in SMEs. Production Planning & Control, 12(8), 804–813.

Hudson, Mel, Smart, A., & Bourne, M. (2001). Theory and practice in SME performance measurement systems. International Journal of Operations & Production Management, 21(8), 1096–1115. https://doi.org/10.1108/EUM0000000005587

Immawan, T., Pratiwi, A. I., & Cahyo, W. N. (2019). The proposed dashboard model for measuring performance of Small-Medium Enterprises (SME). International Journal of Integrated Engineering, 11(5), 167–173. https://doi.org/10.30880/ijie.2019.11.05.021

Jones, S., Buerkle, M., Hall, A., Rupp, L., & Matt, G. (1993). Work group performance measurement and feedback. Group and Organisation Management Journal, 18(3), 269–291.

Kaplan, R. (1983). Measuring manufacturing performance: a new challenge for managerial accounting research. The Accounting Review, 18(4), 686–705.

Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard – measures that drive performance. Harvard Business Review, 70(1-January/February), 71–99.

Kaplan, R. S., & Norton, D. P. (1996). The Balanced Scorecard – Translating Strategy into Action. Boston, MA: Harvard Business School Press.

Keegan, D. P., Eiler, R. G., & Jones, C. R. (1989). Are your performance measures obsolete? Management Accounting (US), 70(12-June), 45–50.

Kennerley, M., & Neely, A. (2004). Performance measurement frameworks: A review. Business Performance Measurment, 382.

Laitinen, E. (1996). Framework for small business performance measurement: towards integrated PM system. Finland: Research Papers of the University of Vaasa.

Lestari, S. D., Leon, F. M., Widyastuti, S., Brabo, N. A., & Putra, A. H. P. K. (2020). Antecedents and consequences of innovation and business strategy on performance and competitive advantage of SMEs. Journal of Asian Finance, Economics and Business, 7(6), 365–378. https://doi.org/10.13106/JAFEB.2020.VOL7.NO6.365

Lynch, R. L., & Cross, K. F. (1991). Measure Up – The Essential Guide to Measuring Business Performance. London: Mandarin.

Mahmood, K., Lanz, M., Toivonen, V., & Otto, T. (2018). A Performance Evaluation Concept for Production Systems in an SME Network. Procedia CIRP, 72, 603–608. https://doi.org/10.1016/j.procir.2018.03.182

Manville, G. (2006). Implementing a balanced scorecard framework in a not for profit SME. International Journal of Productivity and Performance Management, 56(2), 162–169.

Medori, D. (1998). The development and implementation of an integrated performance measurement framework. In: Performance Measurement – Theory and Practice (Conference Proceedings), 14–17 July, Cambridge. Cranfield, UK: Centre for Business Performance, 639–646.

Meyer, C. (1994). How the right measures help teams excel. Harvard Business Review, May-June, 95–103.

Moullin, M. (2002). Delivering Excellence in Health and Social Care. Open University Press, Buckingham.

Moullin, Max. (2007). Performance measurement definitions. International Journal of Health Care Quality Assurance, 20(3), 181–183. https://doi.org/10.1108/09526860710743327

Neely, A., Adams, C., & Kennerley, M. (2002). The performance prism: the scorecard for measuring and managing stakeholder relationship. London: Prentice Hall.

Neely, A., Gregory, M., & Platts, K. (1995). Performance measurement system design: a literature review and research agenda. International Journal of Operations & Production Management, 15(4), 80–116.

Ogunsiji, A. S., & Ladanu, W. K. (2017). A Theoretical Study of Performance Measures in the Strategic and Corporate Entrepreneurships of Firms. International Journal of Physical Sciences and Engineering, 1(1), 62–69. https://doi.org/10.21744/ijpse.v1i1.15

Pekkola, S. (2013). Performance Measurement and Management in a Collaborative Network. https://doi.org/10.1007/978-3-642-04800-5

Pešalj, B., Pavlov, A., & Micheli, P. (2018). The use of management control and performance measurement systems in SMEs: A levers of control perspective. In International Journal of Operations and Production Management (Vol. 38, Issue 11). https://doi.org/10.1108/IJOPM-09-2016-0565

Ranasinghe, H., Yajid, M., Khatibi, A., & Azam, S. M. F. (2019). Individual entrepreneurial orientation and graduate business performance of the University of Sri Jayewardenepura in Sri Lanka. Pressacademia, 6(1), 44–61. https://doi.org/10.17261/pressacademia.2019.1033

Rompho, N. (2018). Operational performance measures for startups. Measuring Business Excellence, 22(1), 31–41. https://doi.org/10.1108/MBE-06-2017-0028

Saunila, M. (2017). Understanding innovation performance measurement in SMEs. Measuring Business Excellence, 21(1), 1–16. https://doi.org/10.1108/MBE-01-2016-0005

Schmenner, R., & Vollmann, T. (1994). Performance measures: gaps, false alarms and the usual suspects. International Journal of Operations & Production Management, 14(12).

Scur, D., Sadun, R., Van Reenen, J., Lemos, R., & Bloom, N. (2021). The World Management Survey at 18: lessons and the way forward. In Nber Working Paper Series (No. 28524). https://doi.org/10.1093/oxrep/grab009

Sink, S., & Tuttle, T. (1989). Planning and Measurement in your Organisation of the Future. Industrial Engineering & Management Press, Norcross, GA.

Suwignjo, P., Bititci, U. S., & Carrie, A. S. (2000). Quantitative models for performance measurement system. International Journal of Production Economics, 64, 231–241.

Taticchi, P., & Al., E. (2008). Performance measurement management for small and medium enterprises: an integrated approach. International Journal of Accounting and Information Management, 6(2), 57–71.

Taticchi, P., Cagnazzo, L., & Botarelli, M. (2008). Performance measurement and management (PMM) for SMEs: a literature review and a reference framework for PMM design. In: Paper Presented at the 19th POMS Annual Conference, 9–12 May, La Jolla, CA. Miami, FL: Production and Operations Management Society.

Taticchi, Paolo, Tonelli, F., & Cagnazzo, L. (2010). Performance measurement and management: a literature review and a research agenda. Measuring Business Excellence, 14(1), 4–18. https://doi.org/10.1108/13683041011027418

Udayanga, M. V. S. (2020). The Effect of Organizational Structure on Performance : an Empirical Study of Small and Medium Enterprises in Sri Lanka. International Journal of Multidisciplinary and Current Educational Research (IJMCER), 2(5), 345–353.

Wasniewski, P. (2014). A performance measurement system for academic entrepreneurship: a case study. Measuring Business Excellence, 18(3), 23–37. https://doi.org/10.1108/MBE-11-2013-0061

Waśniewski, P. (2017). A performance measurement system for small enterprises – a case study. Zeszyty Teoretyczne Rachunkowości, 93(149), 211–233. https://doi.org/10.5604/01.3001.0010.3197

White, G. (1996). A survey and taxonomy of strategy-related performance measures for manufacturing. International Journal of Operations & Production Management, 16(3), 42–61.

Wu, D. (2009). Measuring Performance in Small and Medium Enterprises in the Information & Communication Technology Industries (Issue February). RMIT University.

Zsido, K. E., & Fenyves, V. (2015). “ Traditional ” and “ New ” Approach Methods in Business Performance. Cross-Cultural Management Journal, XVII(1), 51–57.

Published

2022-02-21

How to Cite

Indicators for the measurement of administrative performance in microenterprises in Paraguay. (2022). Pymes, Innovación Y Desarrollo, 9(2), 2-21. https://revistas.psi.unc.edu.ar/index.php/pid/article/view/36782