Methodology to develop a performance measurement system in small and medium-sized enterprises

Performance measurement systems (PMS) enable enterprises to evaluate the extent to which their goals are being met and the efficiency of their decisions by means of a set of indicators. Nevertheless their implementation in small and medium-sized enterprises (SMEs) is scarce. One of the reasons for this is the lack of suitable methodologies to guide the implementation of a PMS focused on the specific needs of SMEs. In this article, we propose a methodology for designing and implementing PMS adapted to the characteristics of SMEs.