In the current economic context, SME managers must take the time to clarify their strategy, identify their available resources and use them wisely. Jean-Pascal Thorel and Morgane Marc, Absoluce accountants and associates, make the diagnosis and give the operating procedure.
It is well known that in France, SMEs do not have the reflex to call on external advice to support them in the conduct of their activity. Their leaders have “their nose to the grindstone”, alone, fear having to pay fees “for wind”… Stereotypes are legion in this field. It's a shame, because the needs are there. It is common for the manager to have the vision of his company in his head, but without ever formalizing it. Or, such an exercise can help avoid making bad decisions. for example, an insufficient analysis will lead to failure to identify declining or loss-making activities, and, out of habit or refusal to change, to make them last. Jean-Pascal Thorel cites another example, inverse : “A company was convinced that one of its products was loss-making. But this was due to his lack of knowledge of cost prices. After analysis, corrective measures could be taken and the said product proved to be completely competitive. » At a second level, assuming that the strategy was constructed, inconsistencies regularly appear in the allocation of human and financial resources. In an SME, these resources are limited, it is therefore imperative to assign them appropriately to this or that project. Or, he is
common to note a flagrant mismatch between the strategy and the corresponding resources.
A lack of culture which can prove fatal
Stay the course, knowing how to adapt and make the right decisions requires an appetite for new societal trends, for the new consumption habits of its product, by monitoring legislative and regulatory projects in its sector. Unfortunately, SME managers who devote themselves entirely to their activity do not take the time to step back. There is rarely just one good vision of your market, several options are always possible, you still have to select one and have the courage to evolve your strategy accordingly. What makes the difference : implementation capacity (that is to say the execution !). We can have the best strategy in the world, if we don't know how to implement it, failure is at the end of the road. Or, any strategic reflection necessarily generates changes : changes in methods, changes in resource allocation, new projects… Formalizing an action plan is an essential step, but it's not the most difficult. The performance of a company will be assessed based on its ability to implement the action plan. : throw it, “hold” in the medium and long term, stick to the schedule, etc. However, the company must remain agile and, Sometimes, pivot your strategy.
Know how to rely on expert advice
Jean-Pascal Thorel and Morgane Marc are chartered accountants and claim it, but they 
have been able to develop their profession. Business leaders, particularly SMEs, remain reluctant to involve consultants and wary of their added value, while the support needs are there. “We have moved from a risky world to a world of uncertainty. In this context, we have adapted the Canvas method to help companies challenge themselves, to describe their business and rethink it. We also use DMC (canvas template decision) created by Valérie Fernandez and Thomas Houy”, explains Jean-Pascal Thorel. This simple and particularly structuring tool requires the company to establish its strategy, to make informed decisions, to formalize your action plan and implement it. It comes in 12 steps, ranging from “objectives-values” analysis to the “new objectives – new values” couple, going through the “certainties” stages, “blind spots”, « agenda », “benefits/risks”, “Stop or still”, among others…. “During monthly meetings, we check with the manager the proper execution of the action plan and validate the adjustments that are necessary over time”, warn Jean-Pascal Thorel and Morgane Marc. The interest, as an accountant, to be in the place, is obvious : the accountant brings rationality and pragmatism. Based on a proven method, business leaders become more relevant in analyzing their environment, know their cost prices better, have better management tools overall, perhaps launch fewer projects, but are keen to see them through.
