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Le modèle du seuil de solvabilité: mise en œuvre

Jean-Claude Juhel ()
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Jean-Claude Juhel: CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019)

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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.

Keywords: étude de cas; Solvabilité; trésorerie; contrôle; étude de cas. (search for similar items in EconPapers)
Date: 1995-05
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Published in Echange : Le mensuel des Directeurs Financiers et des Contrôleurs de Gestion, 1995, 112, pp.64-69

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00664970

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