Empirical Evidence: Implementing the BSC in SMEs

The chapter describes the experience of three leading SMEs that successfully experimented the proposed approach. With the description of the three case studies, the reader will be guided through the understanding of both the process that led to the adoption of a circular approach and the main critical aspects that can promote the implementation of a measurement system in SMEs. The Valbona case narrates in detail the integral design and implementation process of a management dashboard that firmly adhered to the four phases of the circular model; the Home Cucine case stresses the key role of TQM in the development of SMEs, as well as the need for integrating the directives that such an approach imposes and adequate performance management tools. Only upon integrating the two approaches is it possible to build a system capable of supporting the management activity of small enterprises. The Uniflair case shows how important it is to accurately analyse and define single performance indicators, as an indispensable requirement to the effective management of performances.