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Trascender, contabilidad y gestión
versión On-line ISSN 2448-6388
Resumen
VIVANCO FLORIDO, Jesús Salvador. Financial planning as the basis of permanence of the Micro, Small and Medium businesses. Trascender contab. gest. [online]. 2023, vol.8, n.23, pp.105-115. Epub 08-Dic-2023. ISSN 2448-6388. https://doi.org/10.36791/tcg.v8i23.214.
The objective of this research is to establish the imperative need that Micro, Small and Medium Enterprises have to carry out Financial Planning as the basis of their operational activities, with the purpose that the percentage of exit or death of MSMEs, not is so high in relation to the percentage of entry or creation of MSMEs, since in the last decade the average mortality in relation to the creation in the selected countries is 83.5% (Observatorio Mipymes, 2019). The research was carried out using the qualitative and descriptive method, consisting of the compilation and analysis of articles related to this research in different parts of the world, such as the United States, England, Anglo-Saxon countries, Turkey and Canada, which mention in their research the effect of the lack of credit support for MSMEs, which has been motivated by different factors, including the lack of credibility in the information they have, as well as the lack of guarantees and financial support, caused in our opinion by the lack of Planning is an essential tool for the development and permanence of MSMEs that allows them to obtain resources to grow their companies on a realistic and sustained basis.
Palabras llave : financial planning; Msmes; permanence.