Financial Planning in Micro and Small Commercial Enterprises in Chachapoyas (2018-2023)

This study examines the influence of financial planning on the economic sustainability of commercial micro and small enterprises (MSEs) in Chachapoyas, Peru, during the period 2018-2023. Using a descriptive cross-sectional design and a sample of 100 MSEs, three key dimensions were assessed: financial resource management, investment planning, and risk management. The results show that most companies achieve a medium or high level of financial planning, although only a minority implement advanced practices. The research highlights the importance of strengthening budgetary control, investment strategies and risk management to improve the resilience and adaptability of these companies. This analysis provides a theoretical and practical perspective on financial planning in MSEs, with recommendations to foster their sustainable development and stability in a changing economic environment.