Dr. Öğr. Üy. Aykut Akdağ2025-12-022025-12-02https://dspace.academy.edu.ly/handle/123456789/1842SME development is taken as one of the two elements of SME seriousness inside this examination, along with the build of piece of the pie. Exceptional, there has been restricted exploration on the effect of monetary administration rehearses on the development of SMEs. An exact examination was led by Okafor (2012), where the outcomes showed that five free factors identifying with these practices, which are bookkeeping frameworks, monetary administration data, working capital administration, planning rehearses and administrative arranging, have critical effect on endurance, development and benefit of little firms.Small and medium-sized businesses are a key influence in economic and social growth. The SMEs group accounted for over 95 percent of all firms, while the OECD countries employ more than 50% of their SMEs. Although most businesses in any economy are small and medium-sized enterprises, there is a significant recent focus between practitioners and university professionals. The role of SMEs in the global world has been widely recognised as key macro- and economic development strategies of developing and emerging economies that have helped to drive research..RELATIONSHIP BETWEEN FINANCIAL PERFORMANCE AND STRATEGIC