期刊名称：The Southern African Journal of Entrepreneurship and Small Business Management
印刷版ISSN：2522-7343
电子版ISSN：2071-3185
出版年度：2019
卷号：11
期号：1
页码：15-29
DOI：10.4102/sajesbm.v11i1.193
出版社：AOSIS
摘要：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.
其他摘要：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
其他关键词：Small and medium enterprises (SME);Balanced scorecard (BSC);Delphi study;Analytical Hierarchy Process (AHP)
