The main aim of this paper is to develop a qualitative and quantitative Benchmarking model for SMEs. The Benchmarking is a methodology base on a comparison among performances born in some international industrial groups to answer to the strong competitive dynamics on the 70s. This approach to a...

The main aim of this paper is to develop a qualitative and quantitative credit risk rating model for SMEs. The scope of this model is to assign, through a discriminant function (see Altman,1969), a synthetic judgment of the firm management ( ). First of all it must characterize variables that...