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An SME is in crisis due to sluggish sales and a difficult financial position. The aim is to diagnose the causes that have led to this situation and propose improvements. The case underscores the general manager's skills and management style and the company's key capabilities. It also focuses on the information mirages that can emerge when presenting balance sheets and income statements, as well as other economic and financial data.
General management; Family business; Financing; SMEs; Cost systems