Abstract
This research deals with the relationship between Development Planning and the performance of enterprises in the MFI sector in the city of Yaound. Based on the Pearson chi-square test performed on 46 EMFs observed over the period 2011-2014, our results show that the performance of these firms is not independent of how they formalize their decisionmaking processes in the form Development plan. In addition, the study notes that firms that choose to make proactive and rational decisions as a management model, places more emphasis on planning. However, the use of a formal plan for long-term planning allows for good performance of MFIs. This is why we suggest to these companies the use and implementation of the development plan and the making of advance decisions for growing their business.
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