In this course, we will focus on small and medium-sized enterprises (SMEs) and discuss the turnaround of SMEs, touching on as many issues as possible. Specifically, the course aims to provide a hands-on learning experience through a number of case studies on the three basic elements of management resources (people, money, and capital), the organization of limited options unique to SMEs, and corporate management itself.By studying this course, you will first deepen your understanding of turnarounds and learn the essence of management issues necessary to actually practice turnarounds.