Indicators for the measurement of administrative performance in microenterprises in Paraguay

Although performance measurement systems are widely used by large companies, their use is not widespread in the microenterprise sector. These systems are necessary tools to make informed decisions in a correct and rational manner. The aim of this study is to determine the indicators needed to measur...

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Autor principal: Ferrer Dávalos, Raúl Marcelo
Formato: Artículo revista
Lenguaje:Español
Publicado: Asociación Civil Red Pymes 2022
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Acceso en línea:https://revistas.unc.edu.ar/index.php/pid/article/view/36782
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Sumario:Although performance measurement systems are widely used by large companies, their use is not widespread in the microenterprise sector. These systems are necessary tools to make informed decisions in a correct and rational manner. The aim of this study is to determine the indicators needed to measure the performance of the participating microenterprises. This article presents a bibliographic review on performance measurement systems and on the specific models available for microenterprises. In addition, as a result of a previous study on theadministrative needs of managers and owners of microenterprises, an adapted model is proposed for measuring administrative performance before and after the implementation of a management computer system, through instruments that were developed based on the identification and analysis of needs. As a result of this research, 8 dimensions with 51 indicators were identified to be included in the measurement instrument for the pre-implementation phase, and another 5 dimensions with 23 indicators were incorporated in the measurement instrument for the post-implementation phase of a computerized management system with the participating microenterprises.