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Accounting is the common language of business, allowing organizations to record, interpret, and communicate their economic performance in a transparent and structured manner. Microfinance is indeed a powerful tool for sustainably improving people's quality of life, as it enables them to start or expand their own businesses, allowing them to generate income sustainably. This research aims to design a training plan based on the use of microfinance for micro-entrepreneurs in the manufacturing sector of the San Miguelito District. The research employs a quantitative approach, with a field and descriptive design. The population and sample consisted of 15 managers from 11 micro-enterprises in the manufacturing sector of the San Miguelito District. Data was collected using an 11-question questionnaire with the following response options: always, almost always, almost never, and never. Descriptive statistics were used for data analysis. The
study concludes that the clarity and accessibility of the requirements, along with the speed of loan approval, require attention to improve the effectiveness of microfinance. On the other hand, training is vital for the growth and sustainability of microenterprises because it improves management, develops skills, and fosters innovation. This led to the design of the proposal entitled "Training Plan Based on the Use of Microfinance," aimed at micro-entrepreneurs in the manufacturing sector of the San Miguelito District, Panama Province.
