Performance Measurement System: Implementation Process in SMEs

There is still a considerable interest in the topic of business performance, both scientific community as well managerial praxis. Especially, area performance measurement system (PMS) and its implementation forming scope for improvement. However, research PMS small medium-sized enterprises (SMEs) have been underestimated. Despite significant contribution SMEs to economic growth, employment share or predominance over large companies, very amount theoretical empirical researches has carried out focusing on SMEs. This paper addressing readiness successfulness implementation. The aim our was analyze process identify factors that influence success satisfaction with implemented problematic cause failure, dissatisfaction create limits application. Sample consisted 336 operating Slovakia various ages, sizes, different approach measurement. Based results research, we created suggestions set key each phase respect specifics nature Within phase, found evidence several significantly raise potential implementation, others, contrary, are contributing unsuccessfulness.