Nowadays, a turbulent, chaotic and dynamic scenario has characterized the garment industry in Colombia. As result, the uncertainty and the competition have hampered the decision making process that allow the SMEs to create appropriate strategies to achieve their goals, reduce risk and survive in the environment in which they operate by improving the production, and financial system. The administration academy has sought theoretical and practical tools that allow companies to face the current complexity, and therefore, the management model of Theories of Constraints - TOC-has been widely accepted, not only in large organizations, but also, it has developed a greater number of followers in SMEs. This paper presents a theoretical framework, and subsequently the case of study CIDMA SAS, focusing on how this tool can identify the root problems in the organization, in order to develop strategies under the continuously improving frame that can be reflected in its financial system.