Abstract
Purpose: To know what their habits and customs on planning, developing, information management and control of micro and small enterprises in Catalonia Design/methodology/approach: Four workshops involving 70 people from micro and small companies were carried out. The workshops were organized by institutions related to Catalan companies. The model used in the workshops was the canvas model Findings and Originality/value: The main contribution is the use of canvas as auto diagnostic tool for micro and small businesses, which has allowed us to know which is the reality of this type of business regarding management, highlighting the necessity to have an overview of the company, the necessity to foster the relationship with the external forces, and the lack of relations between key areas. Participants also know the importance of management information Research limitations/implications: The workshops were aimed at people who have contact and participate in the institutions which were performed Practical implications: This research provides a conceptual framework for the companies’ owner to make a diagnosis on your business model and how it is managed. It also allows management practices from the micro and small enterprises, to design a management control system adapted to this type of company Social implications: The results serve as a diagnostic study on the reality of small and micro enterprises, which can be used to design tools and programs that are useful for their development and survival. Originality/value: For the participants Associations aims to promote the development of micro and small enterprises, the diagnosis of the reality of these companies. For the management people, the self-diagnostic tool and for the academic community the exploratory study would allow developing a control system applicable to the reality of the micro and small enterprises.
Highlights
Research limitations/implications: The workshops were aimed at people who have contact and participate in the institutions which were performed
La licencia completa se puede consultar en http://creativecommons.org/licenses/by-nc/3.0/es/
Summary
Desde la Comisión de Contabilidad de Gestión de la Asociación Catalana de Contabilidad y Dirección (ACCID), se trabaja, entre otros aspectos, en el estudio de las mejores prácticas para la gestión de empresas. El primer objetivo planteado con el presente trabajo desarrollado, antes de diseñar una metodología de análisis de control de gestión para estas empresas, ha sido el de tratar de conocer de una muestra de este tejido empresarial catalán, cuales son sus usos y costumbres sobre la planificación, la obtención de la información y el control de su gestión. Una vez conocidas esta situación real de la gestión y su control, desde la Comisión de Contabilidad de Gestión de la ACCID se tratará de diseñar un modelo de evaluación que permita dar las pautas de lo que debería saber el gestor de un negocio El presente en donde se realiza una pequeña introducción sobre los objetivos del trabajo, un capítulo sobre el marco teórico sobre el modelo canvas que permite identificar/definir el modelo de negocio para luego gestionarlo; un tercer capítulo en donde se expone la metodología realizada en este estudio, para posteriormente en el capítulo cuarto exponer los resultados obtenidos y en el quinto, y final, las conclusiones del estudio
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