Innovations in Inventory Management to Improve the Profitability of Local SMEs

The findings highlight that decision-oriented measurement practices, supported by systematic control, are essential factors for the financial performance of micro and small enterprises; investment in digital monitoring tools, replenishment based on key performance indicators, and staff training could improve operational and financial efficiency; due to its cross-sectional design and localised context, future studies should incorporate longitudinal data and broader geographical comparisons to strengthen generalisation and explore possible mediation pathways between accounting-oriented practices and profitability.