Etude des pratiques de résilience adoptées par les petites entreprises en matière de gestion de trésorerie

Abstract

Treasury management is crucial for any company, as it involves managing liabilities with available liquidity. Effective cash flow forecasting, especially for cash inflows, is essential but can be challenging, particularly for small businesses that may have limited resources. These limitations make small companies more vulnerable to liquidity risks, particularly when facing issues like customer non-payment. Addressing liquidity management is therefore critical for small enterprises. This study focuses on understanding and improving cash flow management practices in small businesses by examining practices from 10 small companies across various sectors and sizes. An abductive approach has been selected to comprehensively address aspects of treasury management related to liquidity risk, with a specific focus on processes for managing customer non-payment risk.