Le piccole imprese, anche se presentano il bilancio in forma ordinaria, spesso non redigono il rendiconto finanziario, ritenendone complessa l’elaborazione. Il lavoro propone un modello di redazione del rendiconto finanziario per tali imprese, con l’intento di favorirne la diffusione e l’uso. Il modello in questione, rivolto in primo luogo ai soggetti esterni, viene poi testato partendo dalle informazioni tratte dal bilancio pubblico di una piccola impresa.
Funds flow statement is an important tool for supporting financial disclosure and management decisions. Even if its role is generally recognized in theory and in practice, Italian small firms tend to omit it from their reports for several reasons, in primis the perceived difficulties related to its preparation. The article deals with an operating model useful to build the funds flow statement conceived for external operators. The mentioned model is specifically designed for small businesses and it works by using some financial information available in the context under investigation but not considered in the traditional approaches. Finally, the described funds flow statement model is tested in an actual case study.
Keywords: funds flow statement, small firms, funds statement in U.S.A., funds statement in Italy, a formula to represent the funds statement, an operating procedure to build the funds statement