Un outil de mesure et de signalisation de la performance pour la PME: Présentation d'un « modèle DuPont enrichi »

Franck Brulhart (), Sandrine Gherra and Philippe Rousselot
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Franck Brulhart: LEST - Laboratoire d'Economie et de Sociologie du Travail - AMU - Aix Marseille Université - CNRS - Centre National de la Recherche Scientifique
Sandrine Gherra: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Philippe Rousselot: TBS - Toulouse Business School

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Abstract: Measurement and monitoring of performance practices remain particularly disparate, incomplete and often unsatisfactory within the field of SMEs, due to the insufficiency of their resources and the lack of formal performance management tools. The inadequacy of performance measurement and management systems (PMMS) prevents the owner-manager from producing reliable and accurate financial information and from presenting his situation to various stakeholders, in particular to providers of capital. The objective of this article is therefore to propose a PMMS adapted to SMEs, one that can be used by owner-managers or their consultants to actively manage performance, and also as a tool for communication, negotiation and dialogue with stakeholders. Based on an "enriched DuPont model", the model presented here focuses on six determinants of value for SME managers. It is decomposed into six successive equations that aim to gradually deepen the understanding of the formation of company performance in connection with the practices and strategic positioning of the firm.

Keywords: measurement system; SME; signal theory; strategic analysis; DuPont model; performance; système d'évaluation; PME; théorie du signal; analyse stratégique; modèle DuPont (search for similar items in EconPapers)
Date: 2009
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00441661v1
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Published in Revue Internationale PME, 2009, 22 (2), pp.67-93. ⟨10.7202/044031ar⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00441661

DOI: 10.7202/044031ar

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