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Although the precariousness of the national information on the subject has been considered, this brief study explores one of its most representative edges, with the objective of determining the level of leadership in the management of Panamanian companies. This condition was reviewed in three Panamanian commercial companies. The methodology was descriptive, transactional, and non-experimental; the convenience sample led to the selection of 150 individuals who worked in three commercial companies (A, B and C). The instruments were developed according to the profile of the respondents: general managers, supervisory managers, and subordinates. Managers at company A were ranked overall by their co-workers in the category of 'excellent as managers' as were those at company B, while those at company C fell down the scale to just managers. In contrast, the general managers of all three companies rated their managers as "excellent managers." However, none of the managers were able to rise to the category of leaders, according to the appreciation of the collaborators and the evaluation of the general managers. This study determined that there is still a long way to go in terms of the development of leaders in the country, seen from the perspective of human talent (which is the most valuable component) as a basis for strengthening these areas, since leadership styles are vital. to transform companies into competitive organizations.