Quel contrôle de gestion pour les start-ups?

Abstract

A study of eight science-based SMEs identifes specific characteristics of start-up management control. In emerging start-ups, the general manager only uses certain aspects of management control, mostly to develop his/her cognitive approach to the business model. In growing start-ups, mana gement control plays a safeguarding role and performance monitoring tools are mainly used to support interactions and for forecasting. The main instruments of start-up management control are identifed: the cash fow statement and the monthly proft and loss account; production and sales dashboards; management accounting, budgetary system and a general oversight dashboard. We show that their respective uses are difer according to the start-up' nature and development stage.