Dattola, Roberta (A.A. 2023/2024) The strategic role of adequate accounting-administrative structures in SMEs beyond compliance: the Carma S.r.l. case study. Tesi di Laurea in Financial analysis, Luiss Guido Carli, relatore Francesco Legrottaglie, pp. 99. [Master's Degree Thesis]

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Abstract/Index

The forward-looking approach: from theory to law. Theoretical models of business crisis. Causes of crisis: external and internal. Regulatory context: insolvency directive, c.c.i. and art. 2086 c.c. Importance of appropriate structure in SMEs as a source of competitive advantage and not as an obligation. Corporate structures and forward-looking instruments. The triumvirate path of the administrative structure: planning, programming and monitoring. Performance measurement and analysis of deviations. The decisive role of reporting activity for crisis prevention. Business periodic report. The importance of financial statement analysis through indicators. Beyond general accounting: the importance of analytical accounting. Scoring techniques. The case of the Italian SME Carma S.r.l. Carma S.r.l.: over 40 years of history. Carma's financial statements. The creation of an efficient planning and control system: the business plan 2024-2028.

References

Bibliografia: pp. 87-91.

Thesis Type:	Master's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Master's Degree Programs > Master's Degree Program in Strategic Management (LM-77)
Chair:	Financial analysis
Thesis Supervisor:	Legrottaglie, Francesco
Thesis Co-Supervisor:	Di Lazzaro, Fabrizio
Academic Year:	2023/2024
Session:	Summer
Deposited by:	Alessandro Perfetti
Date Deposited:	17 Dec 2024 11:54
Last Modified:	17 Dec 2024 11:54
URI:	https://tesi.luiss.it/id/eprint/40659

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