PERSPECTIVE AS COMPETITIVE ADVANTAGE TECHNOLOGY FOR FINANCIAL MANAGEMENT IN SMES

The different financial trends have been designed for main mindthe needs of large enterprises. They Project the minimum itemsthat should be considered to incorporate the tools of financial management in mipymes, which have traditionally been marginalizedin their application. Be part of the presentation of some basic components that place the reader in the context of mipymes; outlines some elements of implementation and financial accounting; are considered elements of risk analysis and valuationof these companies, thus making an overview about the productive management of business units identified.