This paper is a result of applying the Modernization Model for Organizational Management (MMOM), developed by the research group on the management of large, small and medium enterprises (G3PYMES from its Spanish acronym) at the Universidad EAN (EAN University) at around 240 Colombian SMEs between 2003 and 2012. The statistical conceptual exercise has led to the conclusion that entrepreneurs in this business segment need to focus their managerial practices on five key organizational components, which have been termed the "PENTEX". These research results and their application at companies can significantly impact the return on assets (ROA) of SMEs in different economic sectors.