Organizational Structures in Small and Medium-Sized Enterprises (SMEs) and Their Performance Measurement Systems

Abstract

Several research contributions have shown that SMEs, in their path towards development and competitiveness have incorporated new trends of configuration and organization with the collaborative axis. Which in addition to performance measurement systems play a fundamental role in the management of organizations both individually and agglomerated. The aim of this study was to identify spaces for the research contribution from the review of relevant work in the recent years in the field of performance measurement in SMEs. The evaluated proposals indicated the performance measurement as a key element inside the performance management due to its results support strategic, tactical, and operational decision-making. In addition, the need for validation of the proposed frameworks was also evidenced because they come from specific case studies. Which was achieved reinforced the idea that performance measurements for SMEs is an open space to theoretical and practical contributions.