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Le seuil de solvabilité : instrument d'analyse financière et modèle de prise de décision

Abstract : The solvency threshold is the volume of activity for which the cash balance is zero. Below this threshold, the firm is in a period of insolvency, beyond, the risk of cash flow crisis disappears. This model allows easily and quickly to appreciate the risks of insolvency arising from the operation.
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https://hal.univ-cotedazur.fr/hal-00664415
Contributor : Jean-Claude Juhel <>
Submitted on : Monday, January 30, 2012 - 3:15:47 PM
Last modification on : Tuesday, May 26, 2020 - 6:50:38 PM

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  • HAL Id : hal-00664415, version 1

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Jean-Claude Juhel. Le seuil de solvabilité : instrument d'analyse financière et modèle de prise de décision. Revue Française de Comptabilité, Ed. comptables-Malesherbes, 1994, pp.60-69. ⟨hal-00664415⟩

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