Objective. Establish a diagnosis of the current situation of the textile and clothing industry through external and internal competitiveness variables to determine best practices that facilitate investors' decision-making. Methodology. The study has two approaches: the qualitative one through the measurement of the perceptions of the entrepreneurs and the quantitative one through the measurement of the results obtained. The research is exploratory, since it works on knowledge gaps that have different results depending on the context; It is descriptive because specific results for micro-enterprises are shown. The research is non-experimental, since there is no control over the variables. Use descriptive statistics to explain the results. Contribution. Within the variables of competitiveness with respect to the environment, it was found that 61% of entrepreneurs do not know the price of their main competitors' products, 60% decided not to distribute flyers or physical advertisements, 41% of microentrepreneurs do not study supply trends. Future research can analyze the effects of the COVID19 pandemic on the performance of organizations

The objective of this work is to diagnose the current situation of the Mypmes of the textile sector of the South of Sonora for the determination of how the financial administrator can make decisions through the analysis of the environment and the veracity of the information that the cost system throws, and with it facilitate the development of possible solutions that maximize the profitability of companies. The research has two approaches: qualitative for the characterization of the phenomenon and quantitative for the causal relationships between the variables under study. The study is exploratory, since it works on knowledge gaps that have different results depending on the context; It is descriptive because specific results of microenterprises are shown. The research is non-experimental, since there is no control over the variables. The instrument was designed based on the National Survey on Productivity and Competitiveness of Micro, Small and Medium Enterprises (ENAPROCE) 2015. The SPSS and SmartPLS were used to determine the causal relationships and validation of the instrument's reliability, as well as the verification of the hypotheses. It contributes to the promotion of applied research in regional issues for possible solutions associated with the well-being of organizations.