Process Improvement

Despite Banxico’s rate cuts, access to credit for SMEs remains constrained by risk perception, bank performance, and contractual conditions. As a result, companies must strengthen liquidity and diversify funding sources to avoid hidden costs and loss of financial flexibility.

The 2024 Judicial Reform, which among its most consequential measures completely reshaped the Supreme Court, is creating uncertainty for SMEs. Early rulings appear to favor the State, undermining business confidence while increasing risk, complicating planning, and slowing investment.

Recent labor reforms have significantly increased the cost of formal employment, without a proportional gain in productivity. In this environment, compliance is no longer just a legal obligation for companies, but a critical financial management issue that requires anticipation, cost-structure adjustments, and stronger planning.

Tax compliance no longer depends solely on accurately determining tax liabilities; it now requires full consistency across accounting records, issued tax invoices, and the supporting evidence for each transaction. Under this new digital and analytics-based validation model, even traditionally compliant companies may face compliance challenges.