296 страниц. 2010 год. LAP Lambert Academic Publishing The SMEs (Small and Medium Enterprises) all over the world are facing many problems. Some of the main problems are (1) maintaining short-term liquidity (2) failure to upgrade technology, marketing expertise and failure to access adequate capital at low cost. Studies that address all these issues confronted by the SMEs reveal many shortcomings in operation of these enterprises. Of the various limitations, financial issues are the major disturbing factors. Strategies in managing financial issues were lacking in many SMEs. Financial policies of an enterprise require strict adherence to the objectives of the organization, real estimate of required funds and ethical management of finance. This is the strategic aspect of financial policy. In this backdrop it is opined that implementation of strategic financial practices by SMEs will be one of the solutions for the success of SMEs. Hence this study entitled "Strategic Financial Management Practices Adopted by SMEs".