A model for the evaluation trends performance in small and medium enterprises

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Abstract
The purpose 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 during the considered three year period. For this purpose, our framework is represented by a model developed in the previous publication (Giacosa and Mazzoleni, forthcoming), 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 be encouraged to adopt a series of measures to improve its situation. Concluding, the companies could commit themselves to undertake a path toward virtuous positions, after determining the current starting condition.

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