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Méthodes et outils du contrôle de gestion dans les PME

Author

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  • 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.

Suggested Citation

  • Thierry Nobre, 2001. "Méthodes et outils du contrôle de gestion dans les PME," Revue Finance Contrôle Stratégie, revues.org, vol. 4(2), pages 119-148, March.
  • Handle: RePEc:dij:revfcs:v:4:y:2001:i:q2:p:119-148
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    References listed on IDEAS

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    1. Colin Drury & Mike Tayles, 1994. "Product costing in UK manufacturing organizations," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 443-470.
    2. Maurice Gosselin & Gino Ouellet, 1999. "Les enquêtes sur la mise en œuvre de la comptabilité par activités : qu'avons-nous vraiment appris ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(1), pages 45-57.
    3. Christophe Midler, 1986. "La logique de la mode managériale," Post-Print hal-00278147, HAL.
    4. Pavitt, Keith, 1984. "Sectoral patterns of technical change: Towards a taxonomy and a theory," Research Policy, Elsevier, vol. 13(6), pages 343-373, December.
    5. Hélène Bergeron, 2000. "Les indicateurs de performance en contexte PME, quel modèle appliquer?," Post-Print halshs-00587425, HAL.
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    Citations

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    Cited by:

    1. repec:jfr:jms111:v:8:y:2017:i:2:p:25-42 is not listed on IDEAS
    2. Jihène Ghorbel, 2015. "Approche Contingente Du Design Du Systeme D'Information Comptable Dans Les Pmi Tunisiennes," Post-Print hal-01188692, HAL.
    3. François Meyssonnier, 2015. "Quel contrôle de gestion pour les startups ?," Working Papers hal-01116382, HAL.
    4. Dominique Barbelivien, 2015. "L’Emergence Du Controle De Gestion En Pmi/Eti En Croissance : Une Etude De Cas Exploratoire," Post-Print hal-01188169, HAL.
    5. Dominique Barbelivien & François Meyssonnier, 2016. "La structuration du contrôle de gestion dans trois ETI familiales et industrielles," Working Papers hal-01295039, HAL.
    6. 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.
    7. Dominique Barbelivien, 2016. "Le contrôle de gestion des entreprises familiales : un contrôle non-financiarisé ?," Working Papers hal-01295044, HAL.
    8. Laetitia Legalais, 2015. "L'Influence D'Un Blocage De Carriere Sur La Construction De L'Identite Professionnelle : Le Cas Des Contrôleurs De Gestion," Post-Print hal-01188764, HAL.
    9. Sonia Adam-Ledunois & Romuald Mansuy & Sébastien Damart, 2016. "An innovative tool for territorial shared diagnosis on poverty and social inclusion: a support for cooperation?," Post-Print hal-01418698, HAL.
    10. Jihene Ghorbel, 2016. "The Relationship between the Profile of Manager and Management Accounting Practices in Tunisian SMIs," 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. 6(1), pages 61-72, January.

    More about this item

    Keywords

    cost; management accounting; management tools; price; small business.;

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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