摘要：AbstractThe present investigation aim to identify strategies to increase the performance and development of SMEs and is considered the professional development of entrepreneurs in financial aspects such as liquidity management and corporate leverage, that can help in improving these and allow their permanence in the market since it is known that a high percentage of SMEs fail to overcome the barrier of the two years; in this research has demonstrated through the application of statistical models in 125 SMEs in the State of Aguascalientes Mexico, such as linear regression and ANOVA, that there is a strong positive relationship between financial management aspects such as liquidity and leverage and increased performance of SMEs,
