تسخير أدوات ذكاء الأعمال (BI) لتقييم الأداء القائم على مؤشرات الأداء الرئيسية (KPIs) في الشركات الصغيرة والمتوسطة

الملخص

Small and Medium Enterprises (SMEs) often operate under constraints of limited resources, fragmented data systems, and insufficient analytical capabilities, which collectively hinder effective decision-making. In response, Business Intelligence (BI) tools have emerged as practical solutions that can transform raw data into actionable insights, enabling SMEs to monitor strategic and operational performance more effectively. This study investigates the role of Microsoft Power BI in enhancing SME performance through a structured KPI-monitoring approach. Using the Sample Superstore dataset as a simulated SME environment, we constructed a BI dashboard and evaluated six critical KPIs—Gross Profit Margin, Customer Acquisition Cost, Inventory Turnover, System Efficiency, Response Time, and Employee Adoption Rate—across baseline and post-implementation periods. The analysis reveals consistent, measurable improvements across all indicators following BI adoption, including enhanced profitability, reduced acquisition costs, more efficient inventory cycles, faster operational response, and a substantial increase in system adoption among employees. These findings provide empirical evidence supporting the value of BI-driven performance monitoring in SMEs and highlight the importance of aligning BI tools with clearly defined KPIs to achieve sustainable performance gains. The study underscores the potential of BI as a catalyst for data-driven transformation in resource-constrained enterprises and offers a replicable framework that SMEs can adopt to strengthen competitiveness and operational resilience.