This article focused on demonstrating through theoretical references how accounting has evolved in the application technique of management control maximizing the resources of organizations. In view of the above, the objective of this study was to highlight how managerial accounting, through the implementation of management tools, serves as a competitive strategy for SMEs in the city of Ocaña, significantly optimizing cost control and organizational efficiency. The research was carried out based on a documentary review of bibliographic references related to the topic of study. The approach of the article is qualitative and the results of the documentary research allowed to determine the elements of the accounting management that have an impact on the strategies of business competitiveness.