Supplementary BAM spreadsheet

<p>National accounting matrices (NAM) perfectly describe the economic structure of a national economy, summarizing the whole process of generation of primary income and its distribution among the different institutional sectors of the economy. It is not just a way to represent the main economic statistics of an economy, but it also serves as the basis for most macroeconomic modelling efforts. The business accounting matrix (BAM) presents the most relevant information for the firm in a similar way, adapted to the descriptive potential of financial accounting, what we believe can be useful both for economic modellers and for decision makers at the firm level.&nbsp;</p> <p>This&nbsp;spreadsheet helps to trace how each of the cells of the BAM are&nbsp;calculated. It includes a table in which the cells of the BAM incorporate a description of their content. It also contains the example of a&nbsp;complete BAM (SBAM) that can be used the simulation of changes in demand and other input-output related models. This material allows researchers having the financial accounts of a firm available, to immediately calculate a BAM. They can also easily adapt our proposal to their convenience.</p>