Abstract
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.Copyright and licensing: The journal supports the principles contained in the Berlin Declaration on Open Access to scientific literature (2003), reiterated in the Italian CRUI Guidelines on Open Access journals. Copyright Notice: papers made open to the public are published under the CC BY--4.0 license.
Archiving : This journal uses the LOCKSS system to create an archiving system, which is distributed between participating libraries and enables them to search through the permanent archives of the journal for the purposes of conservation and restoration. All journal data and publications are also saved and stored directly on the platform