The purpose of this article is to identify the financial, tax and accounting variables that determine the business sustainability of small and medium-sized enterprises (SMEs) in the department of Meta, from a methodology with a quantitative and descriptive approach. The problem is based on not having the implementation of the business sustainability method, to have healthy financial information, taking into account accounting, tax and financial factors. As a result, the work shows the participation of 266 SMEs in the different economic activities, which describe the assets reported in the year 2021. Subsequently, the correlation between the management of the companies is disclosed, showing various aspects of their financial, economic and sustainable and includes their respective categorization and operational utility. It is highlighted that the greater the economic management, the greater the sustainable management. In the same way, in the operational profit compared to the net profit, regarding the construction economic activity, the net profit is higher than the operational one. It is also indicated in wholesale and retail economic activity, no difference is evident with respect to the value reported in operating profit and net profit, since they are exactly the same. In the economic activity of transport, there is no difference in the values ​​reported and it can be established that the data is not reliable, if it is taken into account that they are not based on the accounting reality of the SME. The nature of the article is investigative and financed by the University of Los Llanos.