In an economic environment which is harder and harder, a growing number of farms become fragile. The economic and financial diagnosis methods applied to such farms should be easier, safer and more turned toward future. The financial flows approach which is the result of studies conducted by a team of experts from IGER and « Centres de gestion » (management Centres), seems to be well adapted to these requirements. Therefore, it is likely that the « pluriannual table of financial flows », built up around some elementary and strong ideas, is to become very soon an implement of diagnosis and pilotage for farmers and their advisers.
