Finance is a major challenge for the prosperity of SME’S. Implementing revenue, cost and
investments financial strategies are major drivers for improved profitability performance in
SME’S. Achieving SME profitability by utilizing SME resources in certain situations and
circumstances requiring strategic action over time is paramount. Implementation theory
provides a way of integrating information from different agents involved in financial strategy
implementation. Designing of systematic information exchange methods are at the heart of
the theory, which is complemented by financial resource allocation rules which makes
possible allocation decisions that are optimal in view of the profitability measurements in
place.
