Le Balanced Scorecard au filtre d’une PME française. Ou pourquoi les PME préfèrent le « sur-mesure »

Abstract

Faced with the need for rapid decision-making in an uncertain environment characterized by intense competition, more and more SMEs now need to implement strategic performance management systems. Although originally designed for large companies, the Balanced Scorecard might meet that need. A case study conducted in a French SME questions, on the one hand, the applicability of that normative model to a specific context of restructuring and, on the other hand, draws the portrait of a strategic tableau de bord tailored to fit the needs of this SME's CEO. (English) [ABSTRACT FROM AUTHOR]