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Cas pédagogique (C0498) : ROUTE 66 : quelles trajectoires pour la PME ?

Author

Listed:
  • Zouhour Ben Hamadi

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School)

  • Christine Fournès

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School)

  • Xavier Philippe

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School)

Abstract

Route 66 est une PME qui exerce son activité dans le secteur du BTP (bâtiments et travaux publics). Dans un contexte particulièrement difficile (crise du secteur, baisse du chiffre d'affaires, licenciements...), le chef d'entreprise recrute un contrôleur de gestion pour mieux piloter l'activité. Le contrôleur souhaite alors introduire deux nouveaux outils de gestion : un outil de suivi des coûts et de pilotage budgétaire, qui sera accepté et mis en place, et un outil de suivi des factures fournisseur, qui sera rejeté. L'enjeu de ce cas est de comprendre le processus menant à l'acceptation ou au rejet d'un outil de gestion.

Suggested Citation

  • Zouhour Ben Hamadi & Christine Fournès & Xavier Philippe, 2023. "Cas pédagogique (C0498) : ROUTE 66 : quelles trajectoires pour la PME ?," Post-Print hal-05063563, HAL.
    • Handle: RePEc:hal:journl:hal-05063563
    as

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