Quel contrôle de gestion pour les start-ups ?

François Meyssonnier

ACCRA, 2015, vol. 21, issue 2, 33-61

Abstract: A study of eight science-based SMEs identifies specific characteristics of start-up management control. In emerging start-ups, the general manager only uses certain aspects of management control, mostly to develop his/her cognitive approach to the business model. In growing start-ups, management control plays a safeguarding role and performance monitoring tools are mainly used to support interactions and for forecasting. The main instruments of start-up management control are identified : the cash flow statement and the monthly profit and loss account ; production and sales dashboards ; management accounting, budgetary system and a general oversight dashboard. We show that their respective uses are differ according to the start-up? nature and development stage.

Keywords: management control; performance management system; small and medium enterprises; growth; start-up (search for similar items in EconPapers)
Date: 2015
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