THE INVOLVEMENT OF MANAGERS IN THE CONTROL SYSTEM FOR SMALL COMPANIES

The manager plays a very important role in the management of a sma7ll company. The empirical analysis conducted for this article, using a hypothetical-deductive approach, demonstrated, once again, this situation. The hypothesis at the very beginning of this article that the manager's involvement in the control system varies according to the size of the VSE or SME has been verified according to a statistical study. For a very small company, the manager's intervention in the control system is done in an interpersonal way and covers all the management cycles of a company. When the size increases its intervention varies in the opposite direction. Thus, the manager acts as a one man show for a very small business and as an invigilator for an SME. The question of training, in this case, becomes an essential element for the effectiveness of the control system.