中小企業如何規劃績效評量系統(PMS)？以台灣一中小企業為例做分析 / The paper wishes to provide another angle of study in the performance measurement system (PMS) in SMEs by using a case. The topic was inspired by literatures that focus on PMS in SMEs. As widely understood, the importance of PMS has grown in the last 30 years and there were many PMS models. Yet, applying these PMS models to SMEs is still in doubt. This paper is interested in how SMEs implement their PMS without using any PMS models. In Taiwan, SMEs refer to enterprises with less than 200 employees. However, here in this paper we apply the U.S. definition, company with less than 500 employees, as our standard. The chosen company we studied has nearly 500 employees up to the end of 2013. In one literature - Performance Measurement System in SMEs (2005) - it concluded ten dimensions of PMS characteristics commonly used by popular PMS models. In order to examine the robustness of the PMS in the case company, these dimensions are used to make comparison. The result shows that the case company constructed a quite robust PMS by applying these dimensions. However, since there’s limited resource for SMEs to implement models, we recommend SMEs to use these dimension to examine their PMS instead of trying to find out the best model.