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Méthodes et outils du contrôle de gestion dans les PME

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Author Info
Thierry Nobre () (Université Louis Pasteur Strasbourg)
Abstract

The aim of this article is to analyse practices of management accounting in small businesses. A study based on a sample of 86 firms examines, (1) costs and price methodologies, and (2) management tools. After a descriptive approach the author proposes a typology for each item. The size seems to be significant to explain the use of management tools. The production process, products characteristics and the role of clients are more relevant for cost and price methodologies.

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File URL: http://www.u-bourgogne.fr/LEG/rev/042148.pdf
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Publisher Info
Article provided by Editions Economica in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 4 (2001)
Issue (Month): 2 (March)
Pages: 119-148
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Handle: RePEc:dij:revfcs:v:4:y:2001:i:q2:p:119-148

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Related research
Keywords: cost; management accounting; management tools; price; small business.;

Find related papers by JEL classification:
M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

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This page was last updated on 2009-12-17.

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