LISTE DES TABLEAUX ET GRAPHIQUES
TABLEAUX
Tableau 1 : Géographie du capital de la
Société Mballa et Fils 52
Tableau 2 : Evolution des Charges de personnel de 2003 à
2005 en rapport avec la production
.60
Tableau 3 : Evolution des prix des EPI depuis 1992 61
Tableau 4 : Tableau comparatif des prix des EPI Formel et vendeur
ambulant .79
Tableau 5 : Données sur l'emploi au 30 avril 2006 .41
Tableau 6 : Répartition de l'effectif permanent par
fonction/qualification/ancienneté en
2006 . 42
Tableau 7 : Charges sociales et fiscales 2005 ..44
Tableau 8 : Étude des salaires du premier trimestre 2006
45
Tableau 9 : Calcul de l'indicateur général
d'équilibre 2006 46
Tableau10 : Tableau représentatif de l'évolution du
Chiffre d'affaires de la SMF 49
Tableau 11 : Synthèse du diagnostic 50
Tableau 12 : État d'endettement au 29 février 2008
57
GRAPHIQUES
Graphique 1 : Cadre de réflexion sur la conduite d'un
diagnostic 69
Graphique 2 : Répartition des effectifs par âge de
janvier-juillet 2006 43
Graphique 3 : Graphique représentatif des charges
patronales fiscales et sociales sur le
chiffres d'affaires en 2005 44
Graphique 4 : Évolution de la masse salariale de janvier -
mars 2006 45
Graphique 5 : Poids relatif des salaires sur le Chiffres
d'affaires de la SMF ..46
ABSTRACT
Be it of smaller, medium or larger dimension, the contribution
of family owned companies to the development of industrial countries is
renowned. In Cameroon, this type of organization permits the creation of wealth
and employment in the formal sector as well as in the informal one. In this
regards, small and mediums firms are nowadays at the throax of Cameroon
Government socio-economic development policies.
From 1994 to 2005, the industrial, social and financial state
of affairs of SMF shrank slowly. At the end of the year 2005 the difficulties
were at their highest point. To respond to the situation, the general manager
of the company decided to request the strategic and financial support of a non
family member. In May 2006, the project of a socio economic adjustment plan of
the company was officially set up by the general management. A team made up of
an expert in human resources management, and, a local company specialised in
financial, fiscal and work advices, was selected to conduct the organisational
change process.
Due to the resurgence of the initial difficulties in 2008,
this long essay intends to evaluate the socio-economic adjustment process
conducted from May 2006 to February 2007. This study was conducted through the
methods of intervention- research in management sciences, and the approach of
the sociology of change in traditional societies of Georges Balandier. The main
goal of this study was to identify the root of organizational difficulties, in
order to propose key measures to ensure mid and long term organizational
performance. An analysis of research proposals reveals that the role played
both by the type of management used by the owner of the company, and, the
method used by the adjustment team, are fundamental in the crisis revival one
year after the official end of the adjustment process. The study reveals that
financial management pervades the relations between the company and its
socio-economic environment. Thus, the environment played a minor role in the
inefficiency of the adjustment process to reach its goals. The study recommends
a number of strategies to sustain long term organizational performance.
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