INFLUENCE OF MANAGEMENT CONTROL ON THE FINANCIAL PERFORMANCE OF SMES IN COTE D IVOIRE

Our study aims to analyze the influence of management control on the financial performance of Small and Medium-sized Enterprises (SMEs) in Cote d Ivoire.The literature review allowed us to develop a conceptual framework and highlight the relationship between management control and the financial performance of SMEs. Chi- square and Cramers V tests were used to examine the influence between management control and financial performance as established in our conceptual model. The data for this study come from a questionnaire administered to a sample of 149 SMEs selected by convenience in Abidjan. The results of the hypothesis tests show that dashboards, target costs, and budgeting have a positive and significant effect on the financial performance of the SMEs studied. The study recommends that SMEs use dashboards and appropriate budgets for better management of SMEs in Cote d Ivoire. Furthermore, she recommends combining the target costing method with a variable cost analysis to better adjust financial decisions in response to cost fluctuations.