Inge-Cuc (Jan 2017)
A review of performance measurement’s maturity models
Abstract
Introduction: In a context as dynamic as today, SMEs need performance measurement systems (PMS) that are able to generate useful, relevant and reliable information to manage. Measuring the maturity of PMS is an essential step to achieve its evolution to an ideal state that allows a better control of the results and to act consequently, improving management and decision making. Objective: To develop a bibliographic review to identify and characterize PMS maturity models, recognizing between them the most feasible models to apply in SMEs, in order to generate a contribution for the strengthening of such systems, facilitating effective and timely decision making in organizations. Methodology: The research question defined is: which existing PMS maturity model can be used by industrial SMEs? Google Scholar database was consulted for searching information, using certain search parameters. Based on a previous criteria definition, the selected models are compared. Finally, the conclusions about these models are elaborated. Results: From the results obtained through the bibliographic search in Google Scholar, different criteria were used to select the models to be characterized and compared. The four models selected were the proposed by Wettstein and Kueng, Van Aken, Tangen and Aho. Conclusions: The models considered most adequate are those proposed by Wettstein and Kueng (2002) and Aho (2012), due to their easy application and the low requirement of resource use. However, as such models do not have an evaluation tool, it has to be defined by the company.
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