System pomiaru dokonań w zarządzaniu małymi i średnimi przedsiębiorstwami
Authors: Waśniewski Piotr 
Published: August 2024

Performance measurement systems in small and medium enterprises&rsquo; management
The main aim of the work is to design performance measurement system frameworks adapted to the small and medium enterprises&rsquo; management requirements in the information era. The aim was obtained by the achievement of seven specific objectives.
Firstly, the premises and theories responsible for creation and development of performance management were identified. Performance measurement systems&rsquo; features, functions, roles and processes were presented. It was indicated, that performance measurement is an essential tool of performance management. Fundamental relevance of the performance measurement systems was shown in the light of new business functioning conditions.
Secondly, the determinants of performance measurement in small and medium enterprises were identified, as well as qualitative and quantitative characteristics of SMEs. Those where shown to significantly affect performance measurement systems&rsquo; implementation and usage in SMEs. Management information system was another subject of the study, specifically in the context of record keeping and reporting obligations. The study also included systemic and behavioural determinants of performance measurement in SMEs.
Thirdly, an assessment of the value and utility of SMEs&rsquo; performance measurement&rsquo;s models and frameworks published in foreign literature was conducted. There had been no studies on the performance measurement system in small and medium enterprises in the Polish literature at the point of writing. Models and frameworks were presented and analysed, divided into those not taking into account the size of enterprise and those specific for small and medium enterprises.
Next, results of a conducted diagnosis of the scope of use, systematization and forms of performance measurement in Polish small and medium enterprises were presented. Two CATI surveys conducted on Polish enterprises in 2012 and 2014 formed the basis of the assessment.
Moreover, the relevance of the dependency between solutions in the field of performance measurement and financial results achieved by small and medium enterprises was verified. Separate correlation analysis were conducted for small and medium enterprises. Analysis was based on a diagnosis of the performance measurement solutions used by those enterprises. It was found, that there is a low, or not statistically significant relationship between selected performance measurement system features and small and medium enterprises financial results for particular groups of entities covered by the study.
Also, the assumptions of performance measurement systems in small and medium enterprises frameworks were phrased. The methodological foundations were verified in the form of case studies of a small and a medium enterprise. This research was supplemented by the consideration of problems of performance measurement systems&rsquo; implementation and their later application.
Reflections conducted in the work, including a critical literature review, referenced research results and own empirical research allowed for positive verification of the work&rsquo;s partial hypotheses. Those in turn proved the main research hypothesis, that performance measurement system adjusted to the specific needs of small and medium enterprises is an essential tool supporting effective and efficient management of these entities in the information era.