Méthodes et outils du contrôle de gestion dans les PME

Thierry Nobre ()
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Thierry Nobre: Université Louis Pasteur Strasbourg

Revue Finance Contrôle Stratégie, 2001, vol. 4, issue 2, pages 119-148

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.

Keywords: cost; management accounting; management tools; price; small business. (search for similar items in EconPapers)
JEL-codes: M10 M41 (search for similar items in EconPapers)
Date: 2001

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Persistent link: http://EconPapers.repec.org/RePEc:dij:revfcs:v:4:y:2001:i:q2:p:119-148

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