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

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.
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  • HAL Id : halshs-00441661, version 1

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Franck Brulhart, Sandrine Gherra, Philippe Rousselot. Un outil de mesure et de signalisation de la performance pour la PME : Présentation d'un « modèle DuPont enrichi ». Revue Internationale PME, Editions Management et Société (EMS), 2009, 22 (2), pp.67-93. ⟨halshs-00441661⟩

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