摘要:Based on the literature review, the lengths and breadth of this note paper was approached through Small and Medium Enterprises (SMEs) successful configuration study, to understand the phenomenon more holistically, which the previous research did not address. The purpose of this text, which is in LET (letter to the editor) format, is to highlight the need of identification of the characteristics of performance analysis system for SMEs. Specifically we alarm lack of SME performance research in Asia.