Abstract: Tourism is experiencing static growth; however, the decrease in transportation costs and technological development can make it a more dynamic industry; therefore, the purpose of the study was to evaluate two tourist destinations in Mexico, one in the northwest (Guaymas, Sonora) and the other in the southeast of the country (Bahías de Huatulco, Oaxaca) in order to establish the correlation between financial performance factors and technology resources in tourism companies' strategic management. The research was exploratory based on the organizational theoretical perspective called TOE: Technology, Organization and Environment framework, non-parametric statistics were used, quantifying the intensity and direction of the interdependence between the variables. It can be concluded that the tourism companies that presented a systematic financial performance and an efficient use of technological resources, generated greater opportunities to grow in the market and the ability to face the competition by improving their strategic management, in contrast to those that do not adequately present their financial statements, as well as null or low use of Information Technologies due to lack of knowledge, which has prevented them from obtaining real value from the organization and a management focused on profitability and its permanence in the future.