A Model for the Evaluation Trends Performance in Small and Medium Enterprises

The purpose of the research is to propose a model thanks to which the management, the owners and the stakeholders could assess the evolution in time of small and medium-sized enterprises’ state of health, in terms of different criteria (growth, profitability, and their attitude in financial debt’s repayment) during the considered three year period. For this purpose, our framework is represented by a model developed in the previous publication (Giacosa and Mazzoleni, 2016), which distinguishes small and medium-sized enterprises into several typologies, in terms of above-mentioned criteria. The originality of the research is consistent to the current context in which the companies operate, which is changing in a intensive way because of the world financial crisis. In particular, the company manifests the need to understand its situation and, at the same time, be encouraged to adopt a series of measures to improve the situation in terms of growth, profitability and financial capacity of debt repayment. Concluding, the companies could commit themselves to undertake a path toward virtuous positions in terms of economic and financial situation and company’s growth, after determining the current starting condition.