Performance Indicators in Micro and Small Enterprises
This study presents models of performance indicator systems for micro and small enterprises, demonstrating their practical applications in organizational management. Based on direct experience with small business owners, the research explores existing models and their contributions to improving business performance. Performance indicators are essential tools for measuring, monitoring, and evaluating results, supporting decision-making processes and enabling effective control of business activities. When properly selected, measured, and analyzed, they contribute to continuous improvement by identifying failures, correcting deviations, and enhancing organizational outcomes. The study highlights the importance of performance measurement for the sustainability, competitiveness, and growth of micro and small enterprises, emphasizing its role in strengthening managerial practices and increasing business longevity. Originally developed in 2011, this article reflects the academic and managerial context of that period, while maintaining its conceptual relevance and applicability.
Authors
- Angela Cristina Schmidt Meneghetti
Publication Details
- Journal
- Zenodo (CERN European Organization for Nuclear Research)
- Published
- 2026-03-27
- DOI
- https://doi.org/10.5281/zenodo.19261859
- Primary Topic
- Accounting and Organizational Management
- Type
- article
- Field-Weighted Citation Impact
- 0.00