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Méthodes et outils du contrôle de gestion dans les PME
| Content Provider | Semantic Scholar |
|---|---|
| Author | Nobre, Thierry |
| Copyright Year | 2001 |
| Abstract | The aim of this article is to analyse practices of management accounting in small businesses. A study based on a sample of 86 firms examines, (1) costs and price methodologies, and (2) management tools. After a descriptive approach the author proposes a typology for each item. The size seems to be significant to explain the use of management tools. The production process, products characteristics and the role of clients are more relevant for cost and price methodologies. |
| Starting Page | 119 |
| Ending Page | 148 |
| Page Count | 30 |
| File Format | PDF HTM / HTML |
| Volume Number | 4 |
| Alternate Webpage(s) | http://www.dphu.org/uploads/attachements/books/books_1696_0.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
