What obstacles do companies face in the absence of management control?

Lack of time: SMEs often have limited resources and may find it difficult to find the time to set up a management control system.

Lack of skills: SMEs may not have the necessary skills in-house to set up aneffective management control system.

Resistance to change: Employees may be reluctant to change their usual working methods to adapt to a new management control system.

Costs: SMEs may perceive the implementation of a controlling system as costly, especially if they have to hire additional staff or buy new software.

Negative perception: Management control systems can be perceived as a brake on innovation and change efforts, particularly in SMEs where the corporate culture is often more informal.

Contrôle de Gestion

How can management control help SMEs overcome these obstacles?

Management control can help SMEs to overcome the obstacles encountered as a result of several factors advantages it offers. Here are just a few of the ways in which controlling can help SMEs to overcoming obstacles :

Improved decision-making: Controlling provides accurate, up-to-date information on company performance, enabling managers to make informed decisions and better plan for the future.

Resource optimization: Controlling enables SMEs to identify areas where they can cut costs and optimize the use of their resources.

Goal alignment: Controlling helps SMEs align individual employee objectives with corporate goals, which can improve motivation and productivity.

Improved communication: Controlling can help improve communication between different departments in the company, which can reduce conflicts and improve collaboration.

Adapting to change: Controlling enables SMEs to adapt quickly to changes in the market and business environment, by providing real-time information on company performance.

What are the key tools and indicators? 

used in SME management control?

Management control uses a number of key tools and indicators to help SMEs improve their performance. Here are some of the key tools and indicators used in management control for SMEs.

Calculating costs

Costing is an important tool for SMEs, enabling them to determine the cost of producing their products or services.

The budget

The budget is a key financial planning tool for SMEs. It enables managers to forecast the company’s income and expenses for a given period.

General accounting

General accounting is an important tool for SMEs, enabling them to track their financial transactions and produce financial statements.

Cost accounting

Cost accounting is a tool that enables SMEs to track the production costs of their products or services.


Reporting is a tool that enables SMEs to monitor company performance and produce regular reports for management.

The dashboard

The dashboard is a tool that enables SMEs to monitor company performance in real time. It displays key performance indicators and helps managers to
make effective strategic decisions.

It is important to note that the key tools and indicators used in the management control of
can vary according to company size, sector of activity and business objectives.
the company. SMBs can also use planning and forecasting tools, tools
and other tools to improve their performance and achieve their objectives.

L'accompagnement financier de votre entreprise

Faites appel à nos experts

Discover all our FINANCE expertise