The Journal of Accounting and Management, Vol 5, No 1 (2015)

Abstract

The difficulties for businesses have not, necessarily, a financial component, though, regardless of origin, in the end, they become a financial expression. Most often, poor performance is partly as a source of financial problems itself, it is the consequence of economic imbalances, technical, commercial and human at the company level or a tightening economic, legal, social or competitive environment in which it evolves. Each of these factors has a different importance on the normal activity of the enterprise, which may not continue in the future unless they act meaning fully to remove difficulties.  With the first signs of the worsening situation of the enterprise, there is a risk of not being able to be redressed, developing a cumulative process of damage by propagating and amplifying the difficulties, which lead to its disappearance.