IDEAS home Printed from https://ideas.repec.org/p/hal/wpaper/hal-05569066.html

Diagnostic financier et performance des PME à Madagascar : une analyse empirique multirégional

Author

Listed:
  • Rabehavana van Aldo

    (Université de Mahajanga = University of Mahajanga, EDGVM - École Doctorale Génie du Vivant et Modélisation)

  • Florent Bezara R.

    (Université de Mahajanga = University of Mahajanga, EDGVM - École Doctorale Génie du Vivant et Modélisation)

Abstract

Cet article examine la relation entre le diagnostic financier et la performance des petites et moyennes entreprises (PME) à Madagascar. Le diagnostic financier est un instrument qui permet d'évaluer la santé financière des entreprises, de mesurer leur solvabilité et leur rentabilité, et d'orienter les décisions de gestion. L'étude empirique a été conduite auprès de 65 PME réparties dans six régions de Madagascar (Diana, Sofia, Boeny, Betsiboka, Analamanga et Vakinankaratra). Les résultats montrent qu'un système de gestion financière structuré contribue à réduire les arriérés, à améliorer la trésorerie et à renforcer la rentabilité. Le diagnostic financier, en permettant d'identifier les déséquilibres internes, apparaît ainsi comme un levier stratégique de pilotage et de performance durable.

Suggested Citation

  • Rabehavana van Aldo & Florent Bezara R., 2026. "Diagnostic financier et performance des PME à Madagascar : une analyse empirique multirégional," Working Papers hal-05569066, HAL.
    • Handle: RePEc:hal:wpaper:hal-05569066
    Note: View the original document on HAL open archive server: https://hal.science/hal-05569066v1
    as

    Download full text from publisher

    File URL: https://hal.science/hal-05569066v1/document
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:wpaper:hal-05569066. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.