<p>The bakery company is currently going through one of its most critical stages as it faces multiple challenges in production and inventory management, resulting in decreased efficiency in resource utilization. The main objective of this project is to increase the utilization of human-machine capacity by applying a Manufacturing Resource Planning (MRP II) system to make the most of the bakery's resources and capabilities. Additionally, this study has a propositional and diagnostic approach, conducting a comprehensive analysis of the company's current situation. To achieve this, the Ishikawa Diagram was used to identify the root causes that generate low utilization. Each root cause was quantified monetarily, revealing that the company was losing S/359,267.23. Furthermore, it was divided into variables and attributes, allowing the application of histograms for each identified root cause. The implementation of an MRP II was proposed as the main tool, taking into account the information provided by the company. Subsequently, the current and improved results of implementing the proposed tool were compared, resulting in an improvement in the utilization of workstation capacity, measured in man-machine hours, as well as management indicators, where it was possible to contrast the previous period with the current one of human-machine capacity utilization, achieving an increase. The indices and the improvement obtained in the four weeks in human utilization were 82%, 86%, 86%, and 84% with respect to each week, and in machine utilization, an improvement of 64%, 67%, 67%, and 67% was achieved. Finally, a projected cash flow was created to analyze the investment and operating expenses, resulting in a savings of S/149,741.94 in company losses. Furthermore, it was determined that the proposal is viable since it generates a Net Present Value (NPV) of S/ 91,715.78, an Internal Rate of Return (IRR) of 44.70%, and a Payback Period (PBP) of 4.9 years in a 10-year projection. This is especially relevant due to the intense competition in the bakery market.</p>