Abstract

Small and Medium Enterprises (SMEs) need management tools to assure its survival. Performance Management Systems (PMS) are important mechanisms and may provide a range of benefits, besides the difficulties on the SME using. This study aims to identify the advantages and difficulties using PMS tools and if they are in accordance with the managers perception of Brazilian and Portuguese SMEs. Therefore, a literature review was conducted, identifying the main advantages and difficulties, having been formulated a questionnaire, applied on Brazilian and Portuguese SMEs. The perception among managers is similar, validating 13 of the 15 advantages and 3 of the 13 difficulties found on the literature, which portray more consistently most of the advantages identified and with discrepancy the difficulties. Therefore, it can be said that there are gaps on the scientific literature about PMS on SME.

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