The control system of a firm depends to a large extent on its size. The hypothetical-deductive approach undertaken in this book has validated the hypotheses according to which the smaller the size of the company, the more important the role of the manager is in terms of control, and the larger the size, the more formalized the control procedures are. It is therefore important for the managers of VSEs/SMEs to adapt and train themselves on management tools, and more specifically, control tools, in order to better manage their activities. The mastery of computer tools is strongly recommended in this sense.