Le modèle du seuil de solvabilité : mise en œuvre
Résumé
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.