Modeling Swiss SMI's experience of performance measurement

Equey, Catherine (Haute école de gestion de Genève, HES-SO // Haute Ecole Spécialisée de Suisse Occidentale) ; Bregnard, Thierry (Haute école de gestion Arc, HES-SO // Haute Ecole Spécialisée de Suisse Occidentale)

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.


Keywords:
Conference Type:
full paper
School:
HEG-Arc
HEG-GE
Institute:
Institut du Management et des Systèmes d'Information
Centre de Recherche Appliquée en Gestion
Subject(s):
Économie/gestion
Publisher:
Hammamet, Tunisie, 07-09 mai 2017
Date:
Hammamet, Tunisie
07-09 mai 2017
2017
Pagination:
18 p.
Host Journal:
Actes de conférence du 4e Colloque international en économie, finance, comptabilité et transparence
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 Record created 2017-06-12, last modified 2017-10-16

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