Abstract :
SME financial information systems are less sophisticated and adaptable, they are often just limited to a financial accounting package, and rarely enjoy the benefits of MRP or similar systems. They suffer from issues with yields, with efficiency, and with sales growth. They have customers who demand ever increasing reliability of delivery and faster lead times. As with all companies, the demand for improvements in productivity, reduction in cost, and shorter life-cycles for the introduction of new products grows with each passing year. The author discusses some of the particular performance measurement needs of the SME sector