Abstract
Many leisure boat manufacturers have thrived on designing and building highly customized boats based on longstanding traditions of craftsmanship. The industry is to some extent moving towards the paradigm of “Mass Customization” in which the low cost of mass production is combined with customization.
Existing research on performance measurement systems (PMS), covers in little extent the implementation process and use of PMS in SMEs (small and medium sized enterprises). In this article, important elements for implementing a PMS and how it relates to creating a learning environment have been identified.
Existing research on performance measurement systems (PMS), covers in little extent the implementation process and use of PMS in SMEs (small and medium sized enterprises). In this article, important elements for implementing a PMS and how it relates to creating a learning environment have been identified.