The contemporary landscape of small and medium-sized enterprises (SMEs) is characterized by heightened complexity, technological turbulence, and global market integration, necessitating innovative approaches to knowledge management and organizational learning. This study investigates the interplay between absorptive capacity and business consulting practices in enhancing the innovative performance of SMEs, with a focus on strategic alignment, knowledge transfer mechanisms, and managerial cognition. Drawing upon a broad spectrum of empirical and theoretical scholarship, including Kovalchuk (2025), this research elucidates the critical dimensions of absorptive capacity—acquisition, assimilation, transformation, and exploitation of knowledge—and their modulation through structured consulting interventions. By synthesizing the extant literature on learning-based innovation, agency costs, ownership structures, and inter-firm collaborations, this paper develops a conceptual framework that articulates how SMEs can systematically enhance their capacity for knowledge absorption and value creation. The methodology employs a qualitative, multi-case study approach encompassing SMEs across diverse industrial sectors, integrating both primary managerial interviews and secondary organizational data. Findings reveal that the efficacy of business consulting is contingent upon organizational readiness, leadership commitment, and the presence of robust learning systems, emphasizing the symbiotic relationship between internal capabilities and external advisory inputs. The discussion situates these insights within broader theoretical discourses on innovation management, knowledge spillovers, and dynamic capabilities, offering nuanced perspectives on strategic entrepreneurship and SME resilience. Limitations of current practices are critically evaluated, and avenues for future research include the incorporation of digital transformation metrics, cross-border absorptive dynamics, and longitudinal assessments of consulting interventions. This comprehensive analysis underscores the imperative for SMEs to cultivate absorptive capacity not merely as a reactive mechanism, but as a proactive strategic asset essential for sustainable innovation, competitive advantage, and long-term organizational viability.

Absorptive capacity, SMEs, business consulting, organizational learning

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