The article presents the analysis of the results obtained from a diagnosis applied to 64 MSMEs of the tourism chain, located in the Sabana Centro and Sumapaz Provinces, Department of Cundinamarca, Colombia. The results are part of the elements that strengthen the design of an intelligent management model that will contribute to manage from planning and control, the negative economic and financial results that the sector had during the Pandemic. Within the framework of the base project, a qualitative and experimental research methodology was used, which applied this field instrument, trained in four components: accounting, marketing, cooperation and soft skills: monitored in real time and finally, fed back the process to determine the traceability of before, during and after the study for the design of the model that will be the next stage of this analysis of results. Among the main results, it was found that the accounting management obeys the entrepreneur's own practices and not the accounting technique; most of the workers hired are adult men; no manuals of functions or processes are adopted; digital marketing is not a variable that is developed as a potential source to publicize the business. The scarce access to information on government programs is a factor of weakness, especially in terms of access to national or international cooperation in tourism. The main conclusion drawn from this analysis is that tourism development policies, as well as business management models, should be designed according to the realities of MSMEs, in terms of factors to be considered such as the lack of technological access, lack of knowledge of management tools, and limited government support. ; El presente estudio tiene como objetivo analizar el contexto social y económico actual de las mipymes que forman parte de la cadena turística, en función de su capacidad de desarrollo y sostenibilidad en el mercado a partir de cuatro dimensiones: gestión contable, gestión de proyectos y de cooperación, gestión de marketing digital y ...