Object: The purpose of this article is to present a mathematical model to define an optimal action course in the process of decision making. Methodology: Research about the mathematical modeling of Goal-based Programming was required. Through a practical application, it was possible to identify the principles that are applied in the process of decision-making systems and cooperate with managing tools in the internal administrative processes for small and medium-sized businesses. Findings: As a result of the approximation to the theory review of Goal-based Programming, expectations are that the results derived can guide the decision center in the selection of alternatives for investment in small and medium-sized businesses. Conclusion: All the processes described above will help to select investment alternatives that may allow these businesses to reach objectives and goals, defined in accordance with their administration politics and leading to dynamize their interactive environment.