Guidalberto Gagliardi and Stefano Gilardi reveal their predilection for this evaluation technique. Moreover, the authors emphasize the importance of carrying out an exhaustive and rigorous analysis before and during the estimation process: without it, the evaluation will be just a number. And probably wrong. To illustrate, the case of an SME in the textile-clothing sector is also proposed.
Amministrazione & Finanza, 9/2007