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Descripción: “...Key findings suggest the following improvement options: a) Closing or disabling some operating rooms, could reduce the costs and improve the utilization of the service without jeopardizing the fulfilment of its demand; b) working on the increase of the demand for outpatient surgeries could be a good option, since they do not require additional beds; c) combining the closure of operating rooms and the increase of demand for outpatient surgery is an interesting option.Resumen— En este trabajo se propone el modelo de programación matemática para optimizar la planificación táctica del servicio de cirugía de un complejo hospitalario de Colombia mediante el uso eficiente de sus recursos, en busca de mayores ingresos financieros y el análisis de su capacidad. ...”