Spanish: Este articulo pretende revelar las variables clave obtenidas a partir de la aplicacion del metodo Matriz de Impactos Cruzados Multiplicacion Aplicada a la Clasificacion (MIC MAC), relacionadas con el abandono estudiantil en el programa Administracion de Empresas, durante los periodos academicos del ano 2017 y 2018 de la Universidad Nacional Abierta y a Distancia-UNAD, Colombia; a traves de un estudio descriptivo-correlacional con enfoque cuantitativo, para el cual se disena un instrumento que es aplicado a una muestra de 82 estudiantes. El formulario cuenta con 19 preguntas de cuatro, dos, cinco y seis items para la categoria individual, academica, socioeconomica e institucional, respectivamente. Se concluye que para mitigar la desercion estudiantil es necesario formular un plan de accion para el escenario apuesta, teniendo en cuenta las variables clave donde se involucren acciones financieras, psicologicas y de fortalecimiento en el componente academico, alineadas con la politica publica del Plan Nacional de Desarrollo 2018-2022, el Ministerio de Educacion Nacional (MEN) y el Proyecto Academico Pedagogico Solidario (PAPS) de la institucion. English: This article unveils key variables identified by MIC MAC method (Matrix of Crossed Impacts Multiplication Applied to Classification) related to student dropout from the business administration program of the National Open and Distance University-UNAD University (Colombia) in the academic years 2017 and 2018. An instrument was designed, which was applied to a sample of 82 students. The form has 19 questions of four, two, five and six items for the individual, academic, socioeconomic and institutional categories respectively. To mitigate student desertion a bet scenario action plan should be formulated taking into account the key variables, where financial, psychological and strengthening actions are involved in the academic component, aligned with the public policy of the National Plan of Development 2018-2022, the Ministry of National Education (MEN) and the Solidarity Academic Pedagogical Project (PAPS) of the institution. An instrument was designed, which is applied to a sample of 82 students. The form has 19 questions of four, two, five and six items for the individual, academic, socioeconomic and institutional categories respectively. To mitigate student desertion it is necessary to formulate an action plan for the bet scenario taking into account the key variables, where financial, psychological and strengthening actions are involved in the academic component, aligned with the public policy of the National Plan of Development 2018-2022, the Ministry of National Education (MEN) and the Solidarity Academic Pedagogical Project (PAPS) of the institution.