The apparent productivity of labor in France significantly rebounded at the end of 2024, erasing the dip recorded after the health crisis. This macroeconomic recovery does not automatically translate into the results of SMEs and mid-sized enterprises (ETIs). Amid tensions over financing costs, rising failures, and transformations in work modes, the performance levers of a company deserve a factual examination, supported by recent data.
Labor productivity and remote work: what recent data shows
A broad synthesis of the scientific literature on working from home allows us to go beyond intuitions about its productive effect.
The average effect of working from home on productivity is weak and positive. This aggregated result masks significant disparities depending on the format adopted. Hybrid work, with one or two days per week, generates no measurable performance cost. In contrast, full remote work is, on average, associated with a performance decrease of about ten percent, highly dependent on the type of tasks and the quality of the workstation.
The hybrid model has a documented collateral advantage: it significantly increases employee retention without degrading results. For a company struggling to recruit, this point weighs as much as gross productivity gains. The available resources on the Expertise Entreprise site detail several organizational configurations suitable for this type of trade-off.
The nuance to remember: remote work is not a universal lever. Its effect depends on the mix of tasks (collaborative or individual), the equipment provided, and the managerial framework. Applying a uniform policy to an entire sales team or a customer service department amounts to ignoring these variables.

Sales performance: driving sales by margins, not by volume
Many growth strategies focus on increasing revenue. The problem is that sales volume, taken in isolation, says nothing about the actual profitability of a product or service.
Cost price and pricing policy
A competitor in the consulting sector (RCGT) observes that many companies do not conduct cost price analysis and set their prices based on competition. This reflex exposes them to two risks: selling at a loss on certain product lines and inadvertently subsidizing unprofitable customers.
Without cost price analysis, a pricing policy remains a gamble. Three elements deserve regular examination:
- The total cost per unit sold (materials, labor, allocated overhead), recalculated after each significant change in inputs
- The net margin per customer segment, to identify customers who consume disproportionate support or payment delays
- The break-even point by sales channel, especially if the company sells both directly and through intermediaries
Monthly monitoring of financial results, even if basic, allows for the detection of margin erosion before it becomes structural.
Sales objectives and monitoring tools
Setting sales objectives without linking them to margin indicators leads sales teams to prioritize volume. A salesperson compensated solely on revenue has no incentive to defend a price.
Aligning variable compensation with gross margin changes sales behaviors. This shift requires a monitoring tool capable of tracking margin per transaction, which most standard CRMs do not do natively. Integration between CRM and accounting software then becomes a technical prerequisite, not a luxury.

Marketing strategy and customer acquisition: the limits of all-digital
The common reflex is to invest heavily in digital marketing (SEO, online advertising, social media) to acquire new customers. This approach works, but it presents diminishing returns as advertising competition intensifies.
The cost of customer acquisition mechanically increases when a market saturates with advertisers. On advertising platforms, bids rise with the number of competitors. Acquiring a new customer costs several times more than retaining an existing customer.
Three growth levers are often underutilized by companies that concentrate their budget on acquisition:
- Reactivating inactive customers, through direct contact (phone, personalized email) rather than mass campaigns
- Increasing the average basket size per active customer, through targeted complementary offers based on purchase history
- Structured referrals, which transform satisfied customers into a nearly cost-free acquisition channel
The available data do not allow for setting a universal ratio between acquisition budget and retention budget. This ratio depends on the product life cycle, purchase frequency, and churn rate specific to each sector.
Risk management and cash flow: a neglected angle of performance
Business failures have significantly increased in recent times, linked to the tightening of financing conditions.
Cash flow remains the primary cause of SME failure. A company that is profitable on paper can cease operations due to a lack of liquidity to cover a gap between receipts and disbursements.
Two concrete points of vigilance: the average payment delay of customers (to be compared to supplier delays) and the level of dependence on a single customer or sales channel. A customer representing more than a quarter of revenue constitutes a concentration risk that should be included in any growth strategy.
The performance of a company is not limited to a list of marketing tactics or digital tools. It relies on measurable financial trade-offs: margins by product, acquisition cost by channel, cash available in thirty days.



