This model was created mainly for those SMEs from the building industry which have such industrial specialties like low capitalization and tight liquidity. Due to these factors the fast management information system and the focus on operational and financial issues are essential. Based on the facts mentioned above I have tried to provide a tech
...nical assistance for the owners/CEOs of these SMEs. Although they have no controlling department they need the fast information flow to support their business processes and to base their decisions aiming for a profitable operation and a sustainable liquidity.