The level of competition is increasing in most sectors and globalization has made it more difficult for small and medium-sized companies to compete. In this context, managers are forced to develop plans to maintain or improve their company's position in the market. The objective of this paper is to analyze managerial accounting tools for the optimization of decision-making in a small company in the commercial sector in Peru. The research was based on a mixed descriptive, non-experimental, retrospective approach. The synthetic analytical, inductive-deductive and historical-logical method was used. 60 workers were approached using a criteria-based sampling. Diagnostic parameters were established to then analyze the management accounting tools based on the numbers of the financial statements for the fiscal periods 2020-2021. It was concluded that management accounting as a tool is vital because it ensures the security of all the company's assets and fosters a positive work environment, as it increases employees' hopes for daily progress and strengthens the company's prospects for success in the future.