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(VF)À partir des résultats d’une enquête réalisée auprès de 83 entreprises, cet article montre que les systèmes de mesure de la performance des PME n’adoptent pas, dans la majorité des cas, la structure «équilibrée» du Balanced Scorecard. La mesure de la performance tend à...
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The first part of the paper presents the specificities of management control in service activities. The second part of the paper is more specifically dedicated to the assessment of discretionary activities; it proposes a general framework for the evaluation of discretionary activities before...
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among the regional industries. 3. More and more regional companies are becoming "subcontractors", without real decision …'industrie régionale. 3. Toujours plus d'entreprises régionales deviennent des " sous-traitants ", sans réel pouvoir de décision concernant …
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