Vargas-Hernández, José G., et al. “The Budget in the Financial Management of the SMEs Assisted by the Administrative Process As a Competitive Tool”. ANUSANDHAN – NDIM’s Journal of Business and Management Research, vol. 1, no. 2, Aug. 2019, pp. 1-14, doi:10.56411/anusandhan.2019.v1i2.1-14.