Financial planning is a technique that brings together a set of methods, instruments to establish forecasts and economic and financial goals. The main objective of financial planning is to provide business information in order to establish plans and goals and activities for compliance based on them, should quantify the strategic options and estimate the financial statements of the business. The primary activities of companies, is designing strategic plans for achieving its objectives and targets either short, medium and long term, one of these objectives no less important that others is the planning of the budget, since this reflects the result of the implementation of strategic plans, consider that it is essential to know and correctly execute the objectives in order to achieve the goals established by the companies. Plan not only is a business tool that lets you know how finances should be, is something that has more to do with strategic, is seeking a balance between all levels of the company, its business base. Financial planning aims to minimize the risk and seize opportunities and financial resources, decide beforehand the needs of money, to find the best performance and maximum financial security, establish based on information that actions must take so as not to risk nen business, to do this we must know where this planted the company and towards where we want to goconsistent with the vision and mission of the organization. Before the opening of more competitive markets arises the need to reinforce the financial planning in companies that allow you to measure the risks and anticipate events that give you competitive advantages, designing marketing strategies, optimizing the use of resources, controlling its operating costs, making your cash flow more efficient, orienting their investment under a concept of high profitability plans and integrating their efforts to a common goal. The financial planning in an enterprise is an important aspect because it is part spinal cord, is the pursuit of generating capital growth, is whether the company is profitable or will be profitable, therefore it must become the most important instrument of communication, both internally and externally, for those who need to make decisions such as loans, mortgages, stocks, etc.