ICT have played a very important role in the accounting and administrative system. Through its use, both small and medium sized companies; commercial, industrial, or services, can keep track not only of accounting processes; such as internal control, strategic planning.Considering that electronic accounting is not mandatory for all companies, someone that are not required, are resistant to this change.  However, for them to remain in a competitive market, they must be up to date with new technologies.According to INEGI data, it is reported that a low percentage of small and medium sized companies have computer, and of these, a great percentage make little use of ICTThe objective of this research is to show the importance of ICT in the accounting and administrative process, Analyze and determine the tools that SMEs can rely on to improve their performance and strengthen their stay on the market. The information obtained from managers is analyzed and the results that describe the relationship between the variables studied are shown, such as control and strategic planning.