Purpose – Literature and practice highlight the need to stimulate processes of qualitative growth in SMEs. The aim of the research presented in this paper is to identify a type of benchmarking and a benchmarking tool which can support the qualitative growth of these companies....

The performance management process is seen as a closed loop control system which deploys policy and strategy, and obtains feedback from various levels in order to manage the performance of the business. The performance measurement system is the information system which is at the heart of the...