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L'Introduction Du Controle De Gestion En P.M.E Etude D'Un Cas De Structuration Tardive De La Gestion D'Une Entreprise Familiale En Forte Croissance

Author

Listed:
  • François Meyssonnier

    (Grefige-Ceremo - Institut d'Administration des Entreprises (IAE) - Metz)

  • Cindy Zawadzki

    (Grefige-Ceremo - Institut d'Administration des Entreprises (IAE) - Metz)

Abstract

La structuration tardive de la gestion d'une entreprise familiale moyenne en forte croissance est décrite et analysée à partir d'une démarche longitudinale de recherche-action. En plus de la taille, le rôle de facteurs de contingence tels que le positionnement stratégique, la fonction de production et le profil du dirigeant dans l'introduction du contrôle de gestion est mis en évidence. Les tentatives de mise en oeuvre successives, et pour le moment infructueuses, du contrôle de gestion dans cette PME sont étudiées. Ceci amène à admettre la possible coexistence durable dans une même entreprise de divers modes de pilotage locaux sans qu'ils soient coordonnés dans un système de contrôle global et cohérent.

Suggested Citation

  • François Meyssonnier & Cindy Zawadzki, 2007. "L'Introduction Du Controle De Gestion En P.M.E Etude D'Un Cas De Structuration Tardive De La Gestion D'Une Entreprise Familiale En Forte Croissance," Post-Print halshs-00534769, HAL.
    • Handle: RePEc:hal:journl:halshs-00534769
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00534769
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    References listed on IDEAS

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