Résumé

The purpose of this paper is to examine performance measurement through the current key performance indicators’ (KPIs’) best practices applied by Swiss small and medium industries (SMIs) active in discrete manufacturing. The methodology used for this study was mainly based on the completion of an online survey that was statistically analyzed with a focus on the main KPIs used to assist senior management in industrial decision making. This quantitative survey was completed with qualitative analysis. Our survey allowed us to produce new information about the Swiss SMIs’ experience of financial dashboards. Thus, we have determined the essential and shared KPIs for SMIs’ management, and we propose a minimum standardized dashboard that firms could complete with their own indicators. The dashboard model we proposed was integrated in an ERP system and are currently offered out-of-the-box for the ERP system’s users.

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