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Quel contrôle de gestion pour les startups ?

Author

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  • 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

Une étude de huit PME fondées sur la science permet d'identifier les spécificités du contrôle de gestion des startups. Dans les startups émergentes le dirigeant n'utilise que des linéaments de contrôle de gestion essentiellement pour développer son approche cognitive du business model. Dans les startups en croissance le contrôle de gestion a un rôle de garde-fou et les outils de pilotage de la performance sont utilisés essentiellement de façon interactive et pour la prévision. Les principaux outils du contrôle de gestion des startups sont identifiés : le tableau de trésorerie et le compte de résultat mensuel ; les tableaux de bord de production et commercial ; la comptabilité de gestion, le système budgétaire et le tableau de bord global de pilotage. On montre que leurs usages respectifs sont différents selon la nature et le stade de développement de la startup.

Suggested Citation

  • François Meyssonnier, 2015. "Quel contrôle de gestion pour les startups ?," Working Papers hal-01116382, HAL.
    • Handle: RePEc:hal:wpaper:hal-01116382
    Note: View the original document on HAL open archive server: https://hal.science/hal-01116382
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    References listed on IDEAS

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    Citations

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    Cited by:

    1. Ingrid Fasshauer, 2018. "Les enjeux du contrôle de l'économie collaborative," Post-Print hal-01907842, HAL.
    2. Dominique Barbelivien & François Meyssonnier, 2016. "La structuration du contrôle de gestion dans trois ETI familiales et industrielles," Post-Print hal-01901076, HAL.
    3. Sophie Raedersdorf & Christian Martinez-Diaz, 2018. "Pilotage Des Processus D'Innovation : Etude Exploratoire Des Outils Et Pratiques," Post-Print hal-01907814, HAL.
    4. Dominique Barbelivien & François Meyssonnier, 2016. "La structuration du contrôle de gestion dans trois ETI familiales et industrielles," Working Papers hal-01295039, HAL.
    5. François Meyssonnier & Moussa Awaleh Osman, 2018. "Une contribution à l’étude du contrôle de gestion en Afrique : le cas des entreprises de Djibouti," Post-Print hal-01907997, HAL.
    6. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.
    7. Dominique Barbelivien & François Meyssonnier, 2016. "Évaluation des salariés et système de pilotage de la performance : le cas de cinq entreprises multinationales," Post-Print hal-01902576, HAL.
    8. Charlotte Baille, 2017. "Contrôle aux frontières de l'organisation et apprentissage organisationnel : quel rôle des outils de gestion ?," Post-Print hal-01907577, HAL.
    9. François Meyssonnier, 2015. "Les dispositifs de pilotage de la performance en environnement innovant et incertain : étude comparative de huit startups," Working Papers hal-01147206, HAL.

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    Keywords

    Contrôle de gestion; Système de pilotage de la performance; PME; Croissance; Startup.;
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