Implementing a Value Creation Model in a Startup

In this article, we propose a value creation model based on the principle of the chain of value in corporate management. We particularly endeavor to show the incidence of a relevant allowance of a company's resources on its profitability, by distinguishing on one hand the activities that are directly profitable and on the other hand those which have a support function. This distinction is applied to the study of a services company in computer engineering, in terms of internal balance and potential of development.