deutsche Fassung

Version en español

Русская версия

Version française

Who can not see well should not drive a car! Who has no accounting should not lead a company! Both would drive the cart to the wall!

But in developing countries, the average microenterprises do not have accounting and they can not be expected to be bureaucracy. However, well-functioning small businesses are an important factor in the emergence of small and medium-sized businesses. However, a broader middle class is an important factor in the development of a local economy that could make these countries more independent of world markets. A stable local economy is the most effective way to fight the causes of flight.


The necessary information for good corporate governance is the monthly data of a balance sheet, income statement and cash flow statement, as well as a simple cost and activity accounting with cost element accounting (especially with the calculation of imputed costs), cost center accounting (for cost control) and cost unit accounting (for the price and product policy). From this it should be possible to develop a planning for the future.

It is estimated that small businesses need business support. For this purpose, a local or regional cooperative could use multi-client ERP software (Enterprise Resource Planning - see also, which reads in a simple data entry of members from a spreadsheet, processes them automatically and provides the members with professional evaluations. An economically trained employee of the cooperative would have to look at the evaluations and draw the members' attention to opportunities and risks.

It would also be necessary to consider whether this advisory task could be tackled with a justifiable remedy.

With the support of professors of the University of Guantánamo (Cuba), a master copy for this procedure was created and tested, which can then be transferred to any other country.


The English version as e-book:


part 1
Adobe Acrobat Dokument 1.6 MB
part 4
Adobe Acrobat Dokument 1.9 MB
part 2
Adobe Acrobat Dokument 1.8 MB
part 5
Adobe Acrobat Dokument 1.1 MB
part 3
Adobe Acrobat Dokument 1.9 MB