RT journal article
T1 The Importance of Management Control by Responsibility  Centres in SMEs: A Successful Case Study
A1 Romana, Fernando
A1 Guillen Gestoso, Carlos
A1 González Fernández, Silvia María
A1 Morais Santos, António
A2 Psicología
K1 Responsibility Centers
K1 Management Control
K1 Organizational Change
K1 Small and Medium Enterprises
AB This work was initially carried out with a survey on the importance of responsibility centers in small and medium-sized enterprises (SMEs). After some research I came across the fact that the literature is very focused on large companies, and not so much on SMEs. This fact is not directly proportional to reality, since 99.9% of companies are SMEs and only 0.01% are large companies. Having the possibility of obtaining an investigation in a specific case of an SME that did not use the management control by centers of responsibility, it was proposed to the administration to change the working methods, so that the analyzes were more real. For this, it was necessary to make a work planning, where all the area directors were involved, in order to obtain the results in a short space of time, it was alsonecessary to involve the Enterprise Resource Planning (ERP) partner, so that the system had properly programmed, with the new needs of the company.
PB Archives of Business Research
SN 2054-7404
YR 2023
FD 2023-08-25
LK http://hdl.handle.net/10498/31714
UL http://hdl.handle.net/10498/31714
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 21-sep-2026