Indicadores para la medición del desempeño administrativo en microempresas de Paraguay
Palabras clave:
microempresas, gestión administrativa, medición del desempeñoResumen
Los sistemas de medición del desempeño son ampliamente utilizados por las grandes empresas, pero muy poco difundidos en el sector de las microempresas. Estos sistemas constituyen herramientas necesarias para tomar decisiones informadas de una manera correcta y racional. El objetivo de este estudio es determinar los indicadores necesarios para medir el desempeño de las microempresas participantes. En este artículo se presenta una revisión bibliográfica sobre los sistemas de medición del desempeño y sobre los modelos específicos disponibles para las microempresas. Además, a partir de los resultados de un estudio previo sobre las necesidades administrativas de gerentes y propietarios de microempresas, se plantea un modelo adaptado para la medición del desempeño administrativo antes y después de la implementación de un sistema informático de gestión, a través de instrumentos que fueron desarrollados en base a la identificación y análisis de necesidades. Como resultado de esta investigación se obtienen 51 indicadores para 8 dimensiones a ser incluidos en el instrumento de medición para la fase previa a la implementación, y otros 23 indicadores para 5 nuevas dimensiones que son incorporadas para la medición en la fase posterior a la implementación de un sistema informático de gestión en las microempresas participantes.
Descargas
Citas
Referencias
Ahmed, O. (2017). Integrated performance measurement system. Trakia Journal of Science, 15(Suppl.1), 145–151. https://doi.org/10.15547/tjs.2017.s.01.026
Ballantine, J., & Brignall, S. (1994). A taxonomy of performance measurement frameworks. Warwick Business School Research Paper, Warwick.
Biazzo, S., & Garengo, P. (2012). Performance Mesurement with the Balanced Scorecard. A practical approach to implementation within SMEs. Springer.
Bititci, U. (1994). Measuring your way to profit. Management Decision, 32(6).
Bititci, U., Carrie, A., & McDevitt, T. L. (1997). Integrated performance measurement systems: a development guide. International Journal of Operations & Production Management, 17(5), 522–534.
Bititci, U. S., Carrie, A. S., Turner, T., & Lutz, S. (1998). Integrated performance measurement systems: Implementation case studies. In Strategic Management of the Manufacturing Value Chain. Proceedings of the International Conference of the Manufacturing Value Chain, Ed. U.S. Bititci, and A.S. Carrie, Troon, August, 179–84.
Bloom, N., Brynjolfsson, E., Foster, L., Jarmin, R. S., Patnaik, M., Saporta-Eksten, I., & Reenen, J. Van. (2017). What Drives Differences in Management? In Nber Working Paper Series (No. 23300). http://www.nber.org/papers/w23300
Cengiz Toklu, M., & Taşkin, H. (2017). Performance evaluation of small-medium enterprises based on management and organization. Acta Physica Polonica A, 132(3), 994–998. https://doi.org/10.12693/APhysPolA.132.994
Chalmeta, R., Palomero, S., & Matilla, M. (2012). Methodology to develop a performance measurement system in small and medium - sized enterprises. International Journal of Computer Integrated Manufacturing, 25(8), 716–740. https://doi.org/10.1080/0951192X.2012.665178
Chennell, A., et al. (2000). OPM: a system for organizational performance measurement. In: Proceedings of the performance measurement past, present and future. In: Proceedings of the Performance Measurement Past, Present and Future, 19–21 July, Cambridge. www.valueme- trics.com. au/pdf/Cambridge2000.pdf
Chong, H. G. (2008). Measuring performance of small-and- medium sized enterprises: the grounded theory approach. Journal of Business and Public Affairs, 2(1), 1–10.
Collier, P. (1995). Improving business success through accurate performance measurement. Worcester College of Higher Education, Worcester.
Congreso de la Nación Paraguaya. (2012). Ley 4.457/2012. Poder Legislativo - Paraguay. https://www.mtess.gov.py/application/files/1315/6519/2683/ley4457-2012.pdf
Council, S. C. (2006). Supply chain operations reference model: overview of SCOR Version 8.0. Available from: Www.SupplyChain.Org.
Davig, W., Elbert, N., & Brown, S. (2004). Implementing a strategic planning model for small manufacturing firms: an adaptation of the balanced scorecard. SAM Advanced Management Journal, 69(1), 18–25.
Dixon, J. R., Nanni, A. J., & Vollmann, T. E. (1990). The new performance challenge: measuring operations for world-class competition. Homewood, IL: Dow Jones Irwin.
Driva, H., Pawar, K. S., & Menon, U. (2000). Measuring product development performance in manufacturing organisations. International Journal of Production Economics, 63, 147–159.
Ducq, Y., Vallespir, B., & Doumeingts, G. (2001). Coherence analysis method for production system by performance aggregation. International Journal of Production Economics, 69, 23–37.
Eccles, R. (1991). The performance measurement manifesto. Harvard Business Review, January/February, 131–137.
Ferrer Dávalos, R. M. (2021). Análisis de las necesidades administrativas de gerentes de microempresas en Paraguay. ACADEMO Revista de Investigación En Ciencias Sociales y Humanidades, 8(1), 1–14. https://doi.org/10.30545/academo.2021.ene-jun.1
Fitzgerald, L., Johnston, R., Brignall, T. J., Silvestro, R., & Voss, C. (1991). Performance Measurement in Service Businesses. The Chartered Institute of Management Accountants, London.
Fitzgerald, L., & Moon, P. (1996). Performance measurement in service industries: making it work. London: CIMA.
Garengo, P., Biazzo, S., & Bernardi. (2007). Design and implementing a performance measurement system in SMEs: a bottom up approach. 14th International Annual EurOMA Conference Managing Operations in Expanding Europe, 17–20 June, Ankara, Turkey. Brussels, Belgium: European Operations Management Association.
Garengo, P., Biazzo, S., & Bititci, U. (2005). Performance measurement systems in SMEs: A review for a research agenda. International Journal of Management Reviews, 7(1), 25–47. https://doi.org/10.1111/j.1468-2370.2005.00105.x
Ghalayini, A., Noble, J., & Crowe, T. (1997). An integrated dynamic performance measurement system for improving manufacturing competitiveness. International Journal of Production Economics, 48, 207–225.
Hernández-Sampieri, R., Fernández, C., & Baptista, P. (2014). Metodología de la investigación. In McGraw-Hill Education (Vol. 53, Issue 9). https://doi.org/10.1017/CBO9781107415324.004
Hudson, M., Lean, J., & Smart, P. A. (2001). Improving control through effective performance measurement in SMEs. Production Planning & Control, 12(8), 804–813.
Hudson, Mel, Smart, A., & Bourne, M. (2001). Theory and practice in SME performance measurement systems. International Journal of Operations & Production Management, 21(8), 1096–1115. https://doi.org/10.1108/EUM0000000005587
Immawan, T., Pratiwi, A. I., & Cahyo, W. N. (2019). The proposed dashboard model for measuring performance of Small-Medium Enterprises (SME). International Journal of Integrated Engineering, 11(5), 167–173. https://doi.org/10.30880/ijie.2019.11.05.021
Jones, S., Buerkle, M., Hall, A., Rupp, L., & Matt, G. (1993). Work group performance measurement and feedback. Group and Organisation Management Journal, 18(3), 269–291.
Kaplan, R. (1983). Measuring manufacturing performance: a new challenge for managerial accounting research. The Accounting Review, 18(4), 686–705.
Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard – measures that drive performance. Harvard Business Review, 70(1-January/February), 71–99.
Kaplan, R. S., & Norton, D. P. (1996). The Balanced Scorecard – Translating Strategy into Action. Boston, MA: Harvard Business School Press.
Keegan, D. P., Eiler, R. G., & Jones, C. R. (1989). Are your performance measures obsolete? Management Accounting (US), 70(12-June), 45–50.
Kennerley, M., & Neely, A. (2004). Performance measurement frameworks: A review. Business Performance Measurment, 382.
Laitinen, E. (1996). Framework for small business performance measurement: towards integrated PM system. Finland: Research Papers of the University of Vaasa.
Lestari, S. D., Leon, F. M., Widyastuti, S., Brabo, N. A., & Putra, A. H. P. K. (2020). Antecedents and consequences of innovation and business strategy on performance and competitive advantage of SMEs. Journal of Asian Finance, Economics and Business, 7(6), 365–378. https://doi.org/10.13106/JAFEB.2020.VOL7.NO6.365
Lynch, R. L., & Cross, K. F. (1991). Measure Up – The Essential Guide to Measuring Business Performance. London: Mandarin.
Mahmood, K., Lanz, M., Toivonen, V., & Otto, T. (2018). A Performance Evaluation Concept for Production Systems in an SME Network. Procedia CIRP, 72, 603–608. https://doi.org/10.1016/j.procir.2018.03.182
Manville, G. (2006). Implementing a balanced scorecard framework in a not for profit SME. International Journal of Productivity and Performance Management, 56(2), 162–169.
Medori, D. (1998). The development and implementation of an integrated performance measurement framework. In: Performance Measurement – Theory and Practice (Conference Proceedings), 14–17 July, Cambridge. Cranfield, UK: Centre for Business Performance, 639–646.
Meyer, C. (1994). How the right measures help teams excel. Harvard Business Review, May-June, 95–103.
Moullin, M. (2002). Delivering Excellence in Health and Social Care. Open University Press, Buckingham.
Moullin, Max. (2007). Performance measurement definitions. International Journal of Health Care Quality Assurance, 20(3), 181–183. https://doi.org/10.1108/09526860710743327
Neely, A., Adams, C., & Kennerley, M. (2002). The performance prism: the scorecard for measuring and managing stakeholder relationship. London: Prentice Hall.
Neely, A., Gregory, M., & Platts, K. (1995). Performance measurement system design: a literature review and research agenda. International Journal of Operations & Production Management, 15(4), 80–116.
Ogunsiji, A. S., & Ladanu, W. K. (2017). A Theoretical Study of Performance Measures in the Strategic and Corporate Entrepreneurships of Firms. International Journal of Physical Sciences and Engineering, 1(1), 62–69. https://doi.org/10.21744/ijpse.v1i1.15
Pekkola, S. (2013). Performance Measurement and Management in a Collaborative Network. https://doi.org/10.1007/978-3-642-04800-5
Pešalj, B., Pavlov, A., & Micheli, P. (2018). The use of management control and performance measurement systems in SMEs: A levers of control perspective. In International Journal of Operations and Production Management (Vol. 38, Issue 11). https://doi.org/10.1108/IJOPM-09-2016-0565
Ranasinghe, H., Yajid, M., Khatibi, A., & Azam, S. M. F. (2019). Individual entrepreneurial orientation and graduate business performance of the University of Sri Jayewardenepura in Sri Lanka. Pressacademia, 6(1), 44–61. https://doi.org/10.17261/pressacademia.2019.1033
Rompho, N. (2018). Operational performance measures for startups. Measuring Business Excellence, 22(1), 31–41. https://doi.org/10.1108/MBE-06-2017-0028
Saunila, M. (2017). Understanding innovation performance measurement in SMEs. Measuring Business Excellence, 21(1), 1–16. https://doi.org/10.1108/MBE-01-2016-0005
Schmenner, R., & Vollmann, T. (1994). Performance measures: gaps, false alarms and the usual suspects. International Journal of Operations & Production Management, 14(12).
Scur, D., Sadun, R., Van Reenen, J., Lemos, R., & Bloom, N. (2021). The World Management Survey at 18: lessons and the way forward. In Nber Working Paper Series (No. 28524). https://doi.org/10.1093/oxrep/grab009
Sink, S., & Tuttle, T. (1989). Planning and Measurement in your Organisation of the Future. Industrial Engineering & Management Press, Norcross, GA.
Suwignjo, P., Bititci, U. S., & Carrie, A. S. (2000). Quantitative models for performance measurement system. International Journal of Production Economics, 64, 231–241.
Taticchi, P., & Al., E. (2008). Performance measurement management for small and medium enterprises: an integrated approach. International Journal of Accounting and Information Management, 6(2), 57–71.
Taticchi, P., Cagnazzo, L., & Botarelli, M. (2008). Performance measurement and management (PMM) for SMEs: a literature review and a reference framework for PMM design. In: Paper Presented at the 19th POMS Annual Conference, 9–12 May, La Jolla, CA. Miami, FL: Production and Operations Management Society.
Taticchi, Paolo, Tonelli, F., & Cagnazzo, L. (2010). Performance measurement and management: a literature review and a research agenda. Measuring Business Excellence, 14(1), 4–18. https://doi.org/10.1108/13683041011027418
Udayanga, M. V. S. (2020). The Effect of Organizational Structure on Performance : an Empirical Study of Small and Medium Enterprises in Sri Lanka. International Journal of Multidisciplinary and Current Educational Research (IJMCER), 2(5), 345–353.
Wasniewski, P. (2014). A performance measurement system for academic entrepreneurship: a case study. Measuring Business Excellence, 18(3), 23–37. https://doi.org/10.1108/MBE-11-2013-0061
Waśniewski, P. (2017). A performance measurement system for small enterprises – a case study. Zeszyty Teoretyczne Rachunkowości, 93(149), 211–233. https://doi.org/10.5604/01.3001.0010.3197
White, G. (1996). A survey and taxonomy of strategy-related performance measures for manufacturing. International Journal of Operations & Production Management, 16(3), 42–61.
Wu, D. (2009). Measuring Performance in Small and Medium Enterprises in the Information & Communication Technology Industries (Issue February). RMIT University.
Zsido, K. E., & Fenyves, V. (2015). “ Traditional ” and “ New ” Approach Methods in Business Performance. Cross-Cultural Management Journal, XVII(1), 51–57.
Publicado
Cómo citar
Número
Sección
Licencia
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
Los autores que publican en esta revista están de acuerdo con los siguientes términos:
Los autores conservan los derechos de autor y garantizan a la revista el derecho de ser la primera publicación del trabajo al igual que licenciado bajo una Creative Commons Attribution License que permite a otros compartir el trabajo con un reconocimiento de la autoría del trabajo y la publicación inicial en esta revista.
Los autores pueden establecer por separado acuerdos adicionales para la distribución no exclusiva de la versión de la obra publicada en la revista (por ejemplo, situarlo en un repositorio institucional o publicarlo en un libro), con un reconocimiento de su publicación inicial en esta revista.
Se permite y se anima a los autores a difundir sus trabajos electrónicamente (por ejemplo, en repositorios institucionales o en su propio sitio web) antes y durante el proceso de envío, ya que puede dar lugar a intercambios productivos, así como a una citación más temprana y mayor de los trabajos publicados (Véase The Effect of Open Access) (en inglés).
