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Author

José Alberto Moreira Cedeño

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Open access Aug 2026

Budgeting and financial control as a strategic approach to enhancing liquidity in small and medium-sized enterprises

Budget management is a fundamental component of strengthening the liquidity and financial sustainability of small and medium-sized enterprises (SMEs). This study aimed to examine budgeting as a strategic tool for reducing liquidity deficits among commercial SMEs in El Carmen Canton, Ecuador. A quantitative study with a...

N. M. Moreira Mero, José Alberto Moreira Cedeño, Tito Alexander Cedeño Loor · 0 citations

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