Garengo, Patriza; Biazzo, Stefano; Bititci, Umit S. - 2005
measurement systems (PMSs) could play an important role in supporting managerial development in these companies. In this paper …, the literature on performance measurement in manufacturing SMEs is reviewed and the diffusion, characteristics and … determinants of performance measurement in SMEs are analysed. Shortcomings in the performance measurement systems are highlighted …