Publications and resources
The Prevuelo Method (Measure, Rebuild, Resist) is documented in open-access publications. Each document carries a version and a date, and the changes between versions are recorded below, so anyone can see how the method has evolved and cite it correctly.
About the name. The method was originally presented and published as the MR³ method (Measure, Rebuild, Resist). Since October 2026 it is called the Prevuelo™ Method (prevuelo is Spanish for “preflight”). The phases, tools and cases are the same, and the method’s score keeps the original name: the MR³ Index. Versions 1.0 and 1.1 of the white paper were published as The MR³ Framework and keep that name and their DOI.
White Paper: The Prevuelo™ Method
The formal definition of the method: the MR³ Index and its classification rules, the decision architecture with gates and points of no return, the four alarms and their formulas, the documented cases and the AI governance protocol (Annex A).
DOI: 10.5281/zenodo.23717228 · Zenodo · CC BY-NC-ND 4.0
How to cite
Rodríguez Aguilera, M. (2026). The Prevuelo Method: Measure, Rebuild, Resist. A financial systems architecture and AI-governed decision framework for small and mid-sized enterprises (Methodology v1.2; formerly The MR³ Framework). Consulting M&M LLC. https://doi.org/10.5281/zenodo.23717228
Version history
| Version | Date | Changes |
|---|---|---|
| 1.2 | October 2026 | Method renamed the Prevuelo™ Method. No content changes from v1.1; the index keeps the name MR³ Index. DOI 10.5281/zenodo.23717228. PDF |
| 1.1 | October 2026 | Index classification as levels of risk, with adjustment rules; four revenue classes and collection factors; alarm formulas with amber and red levels; definitions of free cash, essential outflows, adjusted EBITDA, unearned revenue and net financial debt; sold-versus-flown revenue principle; treatment of operations without positive EBITDA; distinction between Self-assessment and Financial Diagnostic. Published as The MR³ Framework, DOI 10.5281/zenodo.23703732. PDF |
| 1.0 | October 2026 | First published version of the methodology, as The MR³ Framework. PDF |
Practical guide
The method step by step for owners and managers: a 15-question self-assessment, the four alarms, a 13-week cash forecast, a gate matrix, a 90-day plan and seven templates.
Tools
- Online MR³ Self-assessment · 15 questions, 5 minutes. A first, orientative reading of financial risk.
- Infographic: the four alarms · Español
- Insights · Essays on financial architecture, decisions and the point of no return.
Author
Mario Rodríguez Aguilera, founder of Consulting M&M LLC (Florida, USA).
- ORCID: 0009-0009-2066-9581
- LinkedIn: mario-rodriguez-58bb5447
These documents describe a management methodology. They do not replace accounting, tax, legal or audit advice.