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Quel contrôle de gestion pour les start-ups ?

Author

Listed:
  • François Meyssonnier

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

A study of eight science-based SMEs identifies specific characteristics of start-up management control. In emerging start-ups, the general mana­ ger only uses certain aspects of management con- trol, mostly to develop his/her cognitive approach to the business model. In growing start-ups, mana­gement control plays a safeguarding role and performance monitoring tools are mainly used to support interactions and for forecasting. The main instruments of start-up manage- ment control are identified: the cash flow state- ment and the monthly profit and loss account; production and sales dashboards; management accounting, budgetary system and a general over- sight dashboard. We show that their respective uses are differ according to the start-up' nature and development stage.

Suggested Citation

  • François Meyssonnier, 2015. "Quel contrôle de gestion pour les start-ups ?," Post-Print hal-03782713, HAL.
    • Handle: RePEc:hal:journl:hal-03782713
    DOI: 10.3917/cca.212.0033
    as

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