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Méthodes et outils du contrôle de gestion dans les PME

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  • Thierry Nobre

    ()
    (Université Louis Pasteur Strasbourg)

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    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://leg2.u-bourgogne.fr/rev/042148.pdf
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    Bibliographic Info

    Article provided by revues.org 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.;

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    Cited by:
    1. Rim Affes & Habib Affes, 2014. "Management Control in Medium Tunisian Enterprises: A Study through Cognitive Mapping of Management Controllers," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 395-412, April.

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