Le contrôleur de gestion de la PME

Thierry Nobre

ACCRA, 2001, vol. 7, issue 1, 129-146

Abstract: Control management is facing today a strong evolution. Small businesses meet with difficulties to adapt new methods issued of this evolution. Therefore management controllers of small businesses play a leading role because they must be the leading force of this transition in an unfavourable context. The aim of this article is to analyse with a study based on a sample of 86 firms the characteristics of control manager in small business to evaluate now his situation in this transition phase. Finally a typology is proposed and the activities of management controllers are analysed.

Keywords: cost; management accounting; management tools; price; small business (search for similar items in EconPapers)
Date: 2001
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