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Le contrôle de gestion en action

Author

Listed:
  • Hervé Arnaud

    (ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

  • Ali Garmilis

    (EM - EMLyon Business School)

  • Véronique Vignon

    (ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

Abstract

Le contrôle de gestion est plus que jamais d'actualité. Les grandes entreprises, notamment celles qui sont cotées en bourse, utilisent le contrôle de gestion pour s'assurer que leur stratégie est bien relayée par des actions concrètes et que leurs objectifs de rentabilité sont atteints. Les PME découvrent les vertus d'une démarche qui débouche sur la définition active d'objectifs et sur la connaissance précise des réalisations. Le secteur non marchand (associations, collectivités locales, clubs sportifs...) est intéressé par l'esprit d'une méthode qui, non seulement favorise la maîtrise des dépenses, mais invite à la réflexion sur les objectifs et les plans d'action.

Suggested Citation

  • Hervé Arnaud & Ali Garmilis & Véronique Vignon, 2001. "Le contrôle de gestion en action," Post-Print hal-02298014, HAL.
    • Handle: RePEc:hal:journl:hal-02298014
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