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Message de romain44 posté le 20-09-2017 à 16:46:15 (S | E | F)
Hello everybody,
Can you help me please. Could you tell me if this part is correct?
Thank you very much.
Management control is undergoing profound changes. The introduction of the strategic dimension, the development of the concept of steering and the focus on value have led to the emergence of new methods and techniques such as ABC, ABM, target-costing or ** // **ing. These developments mainly concern large companies, and SMEs are experiencing difficulties in appropriating these various techniques. Even if the level of complexity of SMEs does not justify a systematic transfer of the techniques developed in large companies, some would represent real opportunities for SMEs. Two reasons are generally put forward to explain this difficulty in transposing management control methods. The first concerns the financial resources needed to undertake this type of project. The second focuses on skills available in-house. Since the actors involved in these managerial innovations are mainly management controllers, the implementation of these new approaches depends very strongly on them. We studied an article dealing with the characteristics of management controllers, based on a survey of 86 SMEs, to determine how they relate to current developments. Through this article, we will discuss the characteristics of the Controller, its missions, its role ... in order to better understand their involvement in an SME.
The author of the article cites Marchenay (1995) to talk about the place of management control in SMEs. According to him, he provides an initial answer concerning the available knowledge on the management control function in SMEs. It recalls the characteristics of the SME (the determining role of the entrepreneur and the non-differentiation of tasks) that explain the low visibility of management control in this type of company. In particular, Fournier (1992) states that the management control function in SMEs is very often confused with the financial function and that it is traditionally sub-structured. Other studies confirm this situation. Marchesnay and Fourcade (1997) identify the different functions present in SMEs: production, management of human, commercial and financial resources, but these do not include the management control function. Similarly, Julien (1994) mentions only the function of operations management, which is a restricted vision of management control, since it is heavily focused on production management. The management control function thus appears to be characterized by very low visibility and the management controller by a strong versatility integrating tasks of an accounting and / or financial nature.
For the author, management control is changing. After having long privileged the purely technical aspects (accounting, financial and budgetary), the management control integrates socio-political elements to take into account, on the one hand, the behaviors of the actors in the organization and, different organizational contexts. In this phase of rupture, the management controller occupies a special place, since it is both actor and object of change. It must introduce and lead transformations enabling management control to cope with the new constraints faced by companies. He also sees his work shift radically from an activity of managing the management information system centered on the accounting and financial sphere to an activity based on a technology of organizational influence (Anthony, 1988, Besson, 1997).
For this article, the author worked from a large and varied sample.
Workforce :
50-100 : 35% ;
101-200 : 30% ;
201-300 : 15% ;
301-500 : 20%.
The area of the activity :
Metals : 18,6% ;
Services : 16,3% ;
Food : 11,6%...
Through the result of his investigation the author was able to define the characteristics of the management controller. To describe him, he is particularly interested in his hierarchical positioning, his training, his professional curriculum, but also to the external partners that he uses in the course of his activity. Then, the analysis of the multiple correspondences allows us to make a synthesis of these different characteristics To propose a typology of the controllers of management of SMEs.
He points out that in two-thirds of companies, the Controller is part of the management team. It is at the second hierarchical level, that is to say, it depends directly on the head of the company. It thus occupies a prominent place in the management of the company. In 88% of cases, he has the status of manager.
In a second step, they distinguish two dominant formations, since, on the one hand, 25% of the auditors hold DECFs and, on the other hand, 30% are graduates of a business school. Unfortunately, the information collected does not allow us to distinguish between the different types of business schools. The results also show that about one third of the supervisors have at most a bachelor's degree course plus two years of higher education.
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Modifié par lucile83 le 20-09-2017 22:10
Message de romain44 posté le 20-09-2017 à 16:46:15 (S | E | F)
Hello everybody,
Can you help me please. Could you tell me if this part is correct?
Thank you very much.
Management control is undergoing profound changes. The introduction of the strategic dimension, the development of the concept of steering and the focus on value have led to the emergence of new methods and techniques such as ABC, ABM, target-costing or ** // **ing. These developments mainly concern large companies, and SMEs are experiencing difficulties in appropriating these various techniques. Even if the level of complexity of SMEs does not justify a systematic transfer of the techniques developed in large companies, some would represent real opportunities for SMEs. Two reasons are generally put forward to explain this difficulty in transposing management control methods. The first concerns the financial resources needed to undertake this type of project. The second focuses on skills available in-house. Since the actors involved in these managerial innovations are mainly management controllers, the implementation of these new approaches depends very strongly on them. We studied an article dealing with the characteristics of management controllers, based on a survey of 86 SMEs, to determine how they relate to current developments. Through this article, we will discuss the characteristics of the Controller, its missions, its role ... in order to better understand their involvement in an SME.
The author of the article cites Marchenay (1995) to talk about the place of management control in SMEs. According to him, he provides an initial answer concerning the available knowledge on the management control function in SMEs. It recalls the characteristics of the SME (the determining role of the entrepreneur and the non-differentiation of tasks) that explain the low visibility of management control in this type of company. In particular, Fournier (1992) states that the management control function in SMEs is very often confused with the financial function and that it is traditionally sub-structured. Other studies confirm this situation. Marchesnay and Fourcade (1997) identify the different functions present in SMEs: production, management of human, commercial and financial resources, but these do not include the management control function. Similarly, Julien (1994) mentions only the function of operations management, which is a restricted vision of management control, since it is heavily focused on production management. The management control function thus appears to be characterized by very low visibility and the management controller by a strong versatility integrating tasks of an accounting and / or financial nature.
For the author, management control is changing. After having long privileged the purely technical aspects (accounting, financial and budgetary), the management control integrates socio-political elements to take into account, on the one hand, the behaviors of the actors in the organization and, different organizational contexts. In this phase of rupture, the management controller occupies a special place, since it is both actor and object of change. It must introduce and lead transformations enabling management control to cope with the new constraints faced by companies. He also sees his work shift radically from an activity of managing the management information system centered on the accounting and financial sphere to an activity based on a technology of organizational influence (Anthony, 1988, Besson, 1997).
For this article, the author worked from a large and varied sample.
Workforce :
50-100 : 35% ;
101-200 : 30% ;
201-300 : 15% ;
301-500 : 20%.
The area of the activity :
Metals : 18,6% ;
Services : 16,3% ;
Food : 11,6%...
Through the result of his investigation the author was able to define the characteristics of the management controller. To describe him, he is particularly interested in his hierarchical positioning, his training, his professional curriculum, but also to the external partners that he uses in the course of his activity. Then, the analysis of the multiple correspondences allows us to make a synthesis of these different characteristics To propose a typology of the controllers of management of SMEs.
He points out that in two-thirds of companies, the Controller is part of the management team. It is at the second hierarchical level, that is to say, it depends directly on the head of the company. It thus occupies a prominent place in the management of the company. In 88% of cases, he has the status of manager.
In a second step, they distinguish two dominant formations, since, on the one hand, 25% of the auditors hold DECFs and, on the other hand, 30% are graduates of a business school. Unfortunately, the information collected does not allow us to distinguish between the different types of business schools. The results also show that about one third of the supervisors have at most a bachelor's degree course plus two years of higher education.
-------------------
Modifié par lucile83 le 20-09-2017 22:10
Réponse : Correction/ sentences de gerondif, postée le 22-09-2017 à 15:15:30 (S | E)
Bonjour
Erreurs en bleu, corrections en vert
Management control is undergoing profound changes. The introduction of the strategic dimension, the development of the concept of steering and the focus on value have led to the emergence of new methods and techniques such as ABC, ABM, target-costing or ** // **ing. These developments mainly concern large companies, and SMEs (orthographe moderne. A l'ancienne, on mettait 's aux abbréviations come UFO's, POW's) are experiencing difficulties in appropriating these various techniques. Even if the level of complexity of SMEs does not justify a systematic transfer of the techniques developed in large companies, some would represent real opportunities for SMEs. Two reasons are generally put forward to explain this difficulty in transposing management control methods. The first concerns the financial resources needed to undertake this type of project. The second focuses on skills available in-house (j'aurais mis in-house skills available, en faisant un nom composé). Since the actors involved in these managerial innovations are mainly management controllers, the implementation of these new approaches depends very strongly on them. We studied an article dealing with the characteristics of management controllers, based on a survey of 86 SMEs, to determine how they relate to current developments. Through this article, we will discuss the characteristics of the Controller (Pourquoi cette majuscule ?), its (j'aurais mis his or her) missions, its role ... in order to better understand their involvement in an SME.
The author of the article cites (quotes) Marchenay (1995) to talk (causer fait un peu familier ici) about the place of management control in SMEs. According to him, he provides an initial answer concerning the available knowledge on the management control function in SMEs. It recalls the characteristics of the SME (the determining role of the entrepreneur and the non-differentiation of tasks) that explain the low visibility of management control in this type of company. In particular, Fournier (1992) states that the management control function in SMEs is very often confused with the financial function and that it is traditionally sub-structured. Other studies confirm this situation. Marchesnay and Fourcade (1997) identify the different functions present in SMEs: production, management of human, commercial and financial resources, but these do not include the management control function. Similarly, Julien (1994) mentions only the function of operations management (normalement, le premier élément d'un nom composé est invariable,( laces for shoes are shoe-laces), donc j'aurais mis operation-management, mais peut-être que ça n'est plus respecté dans le jargon commercial) which is a restricted vision of management control, since it is heavily focused on production management. The management control function thus appears to be characterized by very low visibility and the management controller by a strong versatility integrating tasks of an accounting and / or financial nature.
For the author, management control is changing. After having long privileged(fait français traduit, j'aurais mis after privileging for a long time) the purely technical aspects (accounting, financial and budgetary)(citer des adjectifs sans support nominal est maladroit), the management control integrates socio-political elements to take into account, on the one hand, the behaviors of the actors in the organization and,(virgule en trop) different organizational contexts. In this phase of rupture, the management controller occupies a special place, since it is both actor and object of change. It must introduce and lead transformations enabling management control to cope with the new constraints faced by companies. He also sees his work shift radically from an activity of managing the management information system centered on the accounting and financial sphere to an activity based on a technology of organizational influence (Anthony, 1988, Besson, 1997).
For this article, the author worked from a large and varied sample.
Workforce :
50-100 : 35% ;
101-200 : 30% ;
201-300 : 15% ;
301-500 : 20%.
The area of the activity :
Metals : 18,6% ;
Services : 16,3% ;
Food : 11,6%...
Through the result of his investigation, the author was able to define the characteristics of the management controller. To describe him, he is particularly interested in his hierarchical positioning, his training, his professional curriculum, but also to(interested in) the external partners that he uses in the course of his activity. Then, the analysis of the multiple correspondences allows us to make a synthesis of these different characteristics to propose a typology of the controllers of management of SMEs.
He points out that in two-thirds of companies, the Controller is part of the management team. It (bizarre, ce it ,même pour une fonction) is at the second hierarchical level, that is to say, it depends directly on the head of the company. It thus occupies a prominent place in the management of the company. In 88% of cases, he (voyez, là, vous passez au he. Il n'y a jamais de she ?) has the status of manager.
In a second step, they distinguish two dominant formations, since, on the one hand, 25% of the auditors hold DECFs and, on the other hand, 30% are graduates of (from) a business school. Unfortunately, the information collected does not allow us to distinguish between the different types of business schools. The results also show that about one third of the supervisors have at most a bachelor's degree course (bizarre de mettre course, qui implique une durée, disons trois ans, avec degree, qui est un objet final sans durée) plus two years of higher education.
Réponse : Correction/ sentences de gerold, postée le 24-09-2017 à 10:02:19 (S | E)
Bonjour,
j'ai l'impression que, par "bachelor's degree plus two years of higher education", vous traduisez Bac+2. Or, a bachelor's degree, c'est une licence.
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