<p>The PYMES are the smallest economic units where the greatest ideas are germinated. They are born in the familiar nucleus and grow as the market demands their products or services. At this level the company´s working capital is equal to the owner (s) contributions, different from the investment in technology, research, development and intellectual capital, among others. In this work there have been implemented some of the practices to follow in the implementation of the value change for the Pyme´s growth. Financial and tax planning is divided into three stages, taking into account the size according to the asset value and the number of employees. In the same way, it is subdivided into the following projection subthemes: social contribution, company constitution, creation objective, capital structure, income, costs and expenses, taxes as expenses, taxes as fiscal benefits, financial tools for continuous evaluation, as a tool for decision-making and continuity of the company, avoiding its definitive closure.</p>