The purpose of the study was to analyze organizational philosophy as a vehicle for action in the competitive development of SMEs. Based on a post-positivist paradigm with a hermeneutic phenomenological approach of qualitative design. The information was obtained by means of observation participants and the semi-structured interview to the informants of the four SMEs selected in Colombia. As for the results, were derived the concepts of the managers with respect to the organizational philosophy of SMEs, contemplates the mission, vision, policy strategy, short and long-term goals, also has as main objective to meet a set of rules and regulations to achieve an effective production and projection. It was evident the importance of knowing the strategic elements to develop a culture oriented to the development of SMEs, which is rooted in the principles, corporate values, which must always be considered when developing an activity. After analyzing the impact of the organizational philosophy as a vehicle for action, they argue as final reflections that differentiation is one of the most important axes, so that if all people know the strategic axes will surely have many more chances of having a competitive advantage. With respect to the recommendations, the theoretical orientations had their foundation in the organizational philosophy, which constitutes one of the primordial elements for the correct and successful development of an organization, since it produces a distinction, opinion and competitiveness in the field in which it performs, where it also wants to achieve a position.