Title: High performance management and their impact on business results: the case of Uruguay and ArgentinaThe main objective of the study is to identify which high-performance management practices have the greatest impact on business results. Using de Waal model, 56 executives from Uruguayan and 30 Argentine companies were interviewed, analyzing which practices prioritize, the progress in their implementation and their results. It is found that, regardless of the country, the characteristics of the company and of the executive, the practices related to continuous improvement and renewal have a greater impact on the essential results (profitability, income, growth). It is verified that, although the more a practice is prioritized, the better it is implemented, the results are significantly related to the progress in the implementation reaffirming the importance of the execution capacity.