Industry variations and financial impact of HRM practices in Slovenian SMEsBernik, Mojca (Avtor) Ferjan, Maruša (Avtor) HRMfinancial performanceSMEsindustry differencesSloveniaThis study analyzes the implementation of selected HRM practices in small and medium-sized enterprises (SMEs) across four Slovenian industries and examines their relationship with financial performance. Methods: A survey was conducted among 60 SMEs in four industries (motor vehicle trade and repair, construction, food and beverage manufacturing, and ICT) to assess their involvement in productivity, motivation, satisfaction, organizational climate, organizational culture, engagement, and quality management. Statistical analysis in SPSS examined industry differences and links between HRM practices and financial performance, measured by return on assets (ROA). Findings: Results indicate significant industry differences in HRM. Car dealerships and ICT companies place greater emphasis on HRM, while construction and food manufacturing companies exhibit lower levels of implementation. A weak but observable relationship was found between HRM implementation and ROA, with the strongest association in organizational culture. Conclusion: While statistical significance was not fully established, the findings indicate that HRM implementation is associated with improved financial outcomes, with discernible industry-specific patterns in both adoption and effects. These results underscore the need for tailored HRM strategies that align with industry-specific contexts and operational requirements.20262026-06-10 11:11:23Znanstveno delo98406sl