A generic balanced scorecard for small and medium manufacturing enterprises in South Africa

The Southern African Journal of Entrepreneurship and Small Business Management Pub Date : 2019-01-23 DOI:10.4102/SAJESBM.V11I1.193

A. Reynolds, H. Fourie, L. Erasmus

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引用次数: 11

Abstract

Background: Prior research confirmed that the balanced scorecard (BSC) can be used successfully at manufacturing small and medium enterprises (SMEs), to assist with sustainability. South African SMEs have a low survival rate despite being a significant contributor to the local economy with the manufacturing sector in particular hampered by negative growth.Aim: The objective of this study was to develop a BSC for manufacturing SMEs in South Africa with measurable key performance indicators (KPIs).Setting: We conducted a Delphi study with cost accounting specialists in different industries.Methods: The development of the generic BSC was facilitated with a Delphi survey and analytical hierarchy process (AHP).Results: The research presents a generic yet flexible BSC for manufacturing SMEs. A total number of 12 generic and 104 specific KPIs were identified. The results revealed a greater emphasis on the financial and customer perspectives that may be conducive to SME sustainability and success.Conclusion: A generic BSC that can be adapted to specific organisational and industry requirements has the potential to enhance SME sustainability and success.

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南非中小型制造企业通用平衡计分卡

背景:先前的研究证实，平衡计分卡(BSC)可以成功地用于制造业中小企业(SMEs)，以协助可持续发展。南非中小企业的存活率很低，尽管它们是当地经济的重要贡献者，尤其是制造业受到负增长的阻碍。目的:本研究的目的是为南非制造业中小企业开发具有可测量关键绩效指标(kpi)的平衡记分卡。背景:我们与不同行业的成本会计专家进行了德尔福研究。方法:采用德尔菲调查法和层次分析法(AHP)促进通用平衡记分卡的开发。结果:本研究为制造业中小企业提供了通用且灵活的平衡记分卡。共鉴定出12个通用kpi和104个特异性kpi。结果显示，更强调财务和客户的观点，可能有利于中小企业的可持续发展和成功。结论:可以适应特定组织和行业要求的通用平衡记分卡具有增强中小企业可持续性和成功的潜力。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Southern African Journal of Entrepreneurship and Small Business Management

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