The purpose of this investigation was to analyse the current financial situation of the Colombian IPS about decision-making. It was developed under a quantitative methodology; the sample was 364 financial managers from the Colombian IPS, an instrument with 13 items with a Likert scale was applied, validated by expert judgement and discriminant validity, the reliability was 0.91. The significant results show that financial managers consider making the right decisions (Good 41.7% and Excellent 55.3%), and 71.2% think they have an excellent financial situation. This allows a relationship between the variables, so the alternative hypothesis is accepted if there is a relationship between decision-making and the financial status of the IPS in Colombia. Likewise, according to the contingency coefficient, the intensity of the association is 0.616, considered vital.