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Unluckily in Pakistan, there are no tactical assets to protect us from unforeseen events. Whereas improper management & poor forecasting confines alternatives for us, in the cost-benefit matrix and eliminates us from the access of supremacy, prospect and development. Under these circumstances, SMEs can develop the country by crating different opportunities for its populace. Monitoring performance measurement of SMEs & to look at different determinants contributing towards its performance is very much essential. This book can sort out this problem as it gives comprehensive assessment of SMEs, its performance measurement system, viewpoint of different valuable authors on performance measurement of SMEs and approaches & determinants of performance that can boost up the organizations. Information or analysis available in this book might be very helpful for future researchers & for SMEs as well incorporating growth, success & profitability to their organizations.