“…In this sense, the alignment of the internal components (intrinsic) and external components (strategic) that the SME has, provides the dynamics of management and ensures its growth and sustainable development by creating value (Slavik, Hanak, & Hudakova, 2020;Virglerova, Addeo, & Zapletalikova, 2020;Vizzon, Do Carmo, Ceryno, & Fiorencio, 2020, González-Díaz, Becerra-Peréz, & Acevedo-Duque, 2020. By virtue of the above, it has become evident in the SMEs of the manufacturing sector in the Tacna-Peru Region that there are imbalances in their intrinsic and strategic alignment processes as a result of the health crisis (SARS-CoV-2) and it has been reflected in the studies presented by Bessa and Luz (2020); Singh and Singh (2020), which has resulted in a temporary closure of production centres, not having the option to access teleworking and has led to their definitive closure.…”