Having timely and relevant information is a key factor in the competitiveness of a Mipyme, it has been widely demonstrated that having an accounting and administrative information system (AAIS) appropriate for the organization improves its ability to adapt and reduces the opportunity costs derived of information asymmetries. Additionally, the implementation of a system according to the business creates processes of habituation that restructure the relations between the hierarchical lines, improve coordination and communication and; they allow to establish clear performance measures.This document seeks to identify the central elements that must be considered when selecting and implementing a AAIS, in order to obtain the greatest benefits from these activities.