This research aims to clarify the role of pilot financing programs for Small and Medium Enterprises to support competitiveness, by clarifying the conceptual framework of SMEs and their characteristics, characteristics, importance, pilot financing programs for SMEs and the role of cost accounting. Management accounting in selecting the centerpiece of the marketing strategy for projects and supporting their competitiveness and accounting problems and challenges facing the financing of small and

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... dium enterprises to support competitiveness with a field study on some public and private business banks in the field of finance SMEs, where the researcher distributed (110) questionnaire to the study community as a class random sample proportional, and the number of questionnaires valid for statistical analysis (96) questionnaire, and analyzed its data using some appropriate statistical methods. The results of the study have found that financing programs for small and medium enterprises have a real role in supporting the competitiveness of these projects, especially if the obstacles to financing these projects are overcome and one of the most important recommendations is: the need to hold a role ... The need to hold training courses for board members, executives of small and small companies and accountants to hone their knowledge of the new in the field of accounting on entrepreneurship and the role of the leading financing programs for these projects and support their competitiveness to keep pace with economic developments Contemporary.