 Quel contrôle de gestion pour les start-ups ?François Meyssonnier ()
Post-Print from HAL Abstract: A study of eight science-based SMEs identifies specific characteristics of start-up management control. In emerging start-ups, the general mana ger only uses certain aspects of management con- trol, 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 manage- ment control are identified: the cash flow state- ment and the monthly profit and loss account; production and sales dashboards; management accounting, budgetary system and a general over- sight 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; Contrôle de gestion; Système de pilotage de la performance; PME; Croissance (search for similar items in EconPapers) Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2015, Tome 21 (2), pp.33-61. ⟨10.3917/cca.212.0033⟩ There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03782713 DOI: 10.3917/cca.212.0033 Access Statistics for this paper More papers in Post-Print from HAL |
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