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With the innovations that have taken place in today's market, there has been a major process of modernisation in the accounting environment, where balance sheet analysis and management accounting have come to be seen as a necessary tool for the company management process, because through their techniques it is possible to demonstrate the entity's financial and asset situation. This book seeks to show how management accounting and balance sheet analysis are important for the management of micro-enterprises, as they provide relevant information on the entity's financial situation in simple, clear language.