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Punctual crisis assessment in SMEs: an applicative model

Paolo Bogarelli


Due to the changes introduced by the Crisis Code, even small companies without Management Accounting must intervene on their administrative information system to be able to promptly perceive the symptoms of crisis situations. Framed the problem that small companies have to face, in the second part the solution proposed is shown with the example of a business case. In particular, an application model is presented which, at regular intervals, draws up an interim balance sheet and a forecast of income and monetary flows. The interim financial statement shows whether the company is profitable and whether it is adequately capitalized. The income and monetary forecasts, on the other hand, show whether in the future the company will produce losses and will have to face financial imbalances.


Crisis indicators; Alert tools; Analysis of financial situation; Debt service Coverage Ratio

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ISSN 0394-7947 / eISSN: 2421-5724