Flexibilización del POA: Estrategias para su Adaptación en Tiempos de Crisis

The Annual Operational Planning (POA) is a key tool for organizational management; however, its rigidity limits its effectiveness in crisis contexts characterized by high uncertainty. This article analyzes strategies to make POA more flexible and to strengthen the adaptive capacity of small and medium-sized enterprises (SMEs) in Ecuador. Through a systematic literature review and the analysis of best practices, six key strategies are identified: dynamic strategic diagnosis, prioritization of critical objectives, scenario-based planning, adaptive key performance indicators (KPIs), resource optimization, and adaptive organizational culture. As a result, a conceptual model is proposed, integrating these strategies in a structured and progressive way, tailored to the operational realities of SMEs in the country. Although the proposal is based on theoretical evidence, the absence of empirical validation is recognized as a limitation; therefore, pilot applications in different productive sectors are recommended. The model aims to serve as a practical tool to guide operational planning in complex and volatile environments.