Global Journal of Management and Business Research, A: Administration and Management, Volume 22 Issue 8

© 2022. Bouba Ismaila & Edmund Ferreira. This research/review article is distributed under the terms of the Attribution- NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0). You must give appropriate credit to authors and reference this article if parts of the article are reproduced in any manner. Applicable licensing terms are at https://creativecommons.org/licenses/by-nc-nd/4.0/. Global Journal of Management and Business Research: A Administration and Management Volume 22 Issue 8 Version 1.0 Year 2022 Type: Double Blind Peer Reviewed International Research Journal Publisher: Global Journals Online ISSN: 2249-4588 & Print ISSN: 0975-5853 Financial Performance Measurement of Manufacturing Small and Medium Enterprises in Pretoria, South Africa: A Multiple Exploratory Case Study By Bouba Ismaila & Edmund Ferreira University of South Africa Abstract- This article focuses on the financial performance measures used by manufacturing small and medium enterprises (SMEs) in Pretoria, South Africa. The objectives were to identify the financial tools that are used by SMEs to measure their financial performance, and recommend improvements (if any) and training interventions that would possibly be needed to measure financial performance successfully. Semi-structured interviews were conducted with SME owners. Most of the respondents use financial ratios when measuring their financial performance, although to a limited extent. None of the respondents use bankruptcy prediction models. SMEs could benefit from using ratios that have been proven to be the best financial measures as well as the ratios that have worked well for most of the participants. Bankruptcy prediction models known to many of the participants as well as financial software packages should also be considered as they might enhance the success rate of SMEs. Keywords: bankruptcy prediction models, financial management, financial performance measurement, manufacturing smes, ratio analysis. GJMBR-A Classification: DDC Code: 338.642 LCC Code: HD2341 FinancialPerformanceMeasurementofManufacturingSmallandMediumEnterprisesinPretoriaSouthAfricaAMultipleExploratoryCaseStudy Strictly as per the compliance and regulations of: