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Le modèle du seuil de solvabilité : mise en œuvre

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. The theoretical model is followed by four applications on small businesses.
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Contributor : Jean-Claude Juhel <>
Submitted on : Tuesday, January 31, 2012 - 7:10:37 PM
Last modification on : Monday, October 12, 2020 - 10:28:01 AM


  • HAL Id : hal-00664970, version 1



Jean-Claude Juhel. Le modèle du seuil de solvabilité : mise en œuvre. Echange : Le mensuel des Directeurs Financiers et des Contrôleurs de Gestion, 1995, pp.64-69. ⟨hal-00664970⟩



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