IDEAS home Printed from https://ideas.repec.org/a/dij/revfcs/v4y2001iq2p119-148.html
   My bibliography  Save this article

Méthodes et outils du contrôle de gestion dans les PME

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://repec-crego.u-bourgogne.fr/images/stories/rev/042148.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hanen Moalla, 2006. "La diffusion de la méthode ABC en Tunisie," Post-Print halshs-00548107, HAL.
    2. Francesco Bogliacino & Mario Pianta, 2016. "The Pavitt Taxonomy, revisited: patterns of innovation in manufacturing and services," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 33(2), pages 153-180, August.
    3. Bhumika Gupta & Salil K. Sen, 2019. "Carbon Capture Usage and Storage with Scale-up: Energy Finance through Bricolage Deploying the Co-integration Methodology," International Journal of Energy Economics and Policy, Econjournals, vol. 9(6), pages 146-153.
    4. Lise Gastaldi, 2009. "Stratégies d'innovation et modes de management de la recherche en entreprise. La formalisation de trois idéaux-types," Post-Print halshs-00384386, HAL.
    5. Balland, Pierre-Alexandre & Boschma, Ron, 2022. "Do scientific capabilities in specific domains matter for technological diversification in European regions?," Research Policy, Elsevier, vol. 51(10).
    6. Aurora A.C. Teixeira & Rosa Portela Forte, 2009. "Unbounding entrepreneurial intents of university students: a multidisciplinary perspective," FEP Working Papers 322, Universidade do Porto, Faculdade de Economia do Porto.
    7. Cassiman, Bruno & Perez-Castrillo, David & Veugelers, Reinhilde, 2002. "Endogenizing know-how flows through the nature of R&D investments," International Journal of Industrial Organization, Elsevier, vol. 20(6), pages 775-799, June.
    8. Rõigas, Kärt, 2011. "Linkage between productivity and innovation in different service sectors," Discourses in Social Market Economy 2011-02, OrdnungsPolitisches Portal (OPO).
    9. Keld Laursen, 1998. "How Structural Change Differs, and Why it Matters (for Economic Growth)," DRUID Working Papers 98-25, DRUID, Copenhagen Business School, Department of Industrial Economics and Strategy/Aalborg University, Department of Business Studies.
    10. Pierre J. Tremblay, 1998. "Informal Thinkering: How Is It Important?," CIRANO Working Papers 98s-13, CIRANO.
    11. Tom Broekel & Matthias Brachert, 2015. "The structure and evolution of inter-sectoral technological complementarity in R&D in Germany from 1990 to 2011," Journal of Evolutionary Economics, Springer, vol. 25(4), pages 755-785, September.
    12. Tether, B. S., 1998. "Small and large firms: sources of unequal innovations?," Research Policy, Elsevier, vol. 27(7), pages 725-745, November.
    13. Enrico Guzzini & Donato Iacobucci, 2014. "Ownership as R&D incentive in business groups," Small Business Economics, Springer, vol. 43(1), pages 119-135, June.
    14. Francesco Serti & Chiara Tomasi, 2008. "Self-Selection and Post-Entry Effects of Exports: Evidence from Italian Manufacturing Firms," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 144(4), pages 660-694, December.
    15. da Motta e Albuquerque, Eduardo, 2000. "Domestic patents and developing countries: arguments for their study and data from Brazil (1980-1995)," Research Policy, Elsevier, vol. 29(9), pages 1047-1060, December.
    16. Faridah Djellal & Faïz Gallouj, 2007. "Innovation and Employment Effects in Services: A Review of the Literature and an Agenda for Research," The Service Industries Journal, Taylor & Francis Journals, vol. 27(3), pages 193-214, April.
    17. Rachel Levy & Pascale Roux & Sandrine Wolff, 2009. "An analysis of science–industry collaborative patterns in a large European University," The Journal of Technology Transfer, Springer, vol. 34(1), pages 1-23, February.
    18. Chang, Yuan-Chieh & Chen, Min-Nan, 2016. "Service regime and innovation clusters: An empirical study from service firms in Taiwan," Research Policy, Elsevier, vol. 45(9), pages 1845-1857.
    19. L. Benfratello & A. Bottasso & C. Piccardo, 2022. "R&D and export performance: exploring heterogeneity along the export intensity distribution," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, vol. 49(2), pages 189-232, June.
    20. Stefano Bianchini & Giulio Bottazzi & Federico Tamagni, 2017. "What does (not) characterize persistent corporate high-growth?," Small Business Economics, Springer, vol. 48(3), pages 633-656, March.

    More about this item

    Keywords

    cost; management accounting; management tools; price; small business.;
    All these keywords.

    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

    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:dij:revfcs:v:4:y:2001:i:q2:p:119-148. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Informatique Technique MSH Dijon (email available below). General contact details of provider: http://www.revues.org/ .

    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.