Spanish Abstract: La mayoria de los directores financieros admiten (Roa, 2010) que existe una gran laguna entre lo aprendido sobre finanzas corporativas en las distintas escuelas de negocios y lo puesto en practica como ejecutivos. La explicacion se encuentra resumida en tres conceptos clave: el sesgo, la estructuracion y la heuristica, los cuales en su conjunto permiten entender de mejor forma las finanzas conductuales. Es por ello que en este articulo de clasificacion corto, producto de una entrega parcial de tesis doctoral, pretendemos abordar esta problematica desde lo conceptual de este campo, que aplica investigacion cientifica desde lo cognitivo y emocional en terminos de la toma de decisiones economicas y financieras, asi como tambien la comprension de la manera como los errores de razonamiento afectan las mismas. Los errores que surgen de esta toma de decisiones se conocen como errores cognitivos y vienen dados principalmente por los conceptos ya mencionados.English Abstract: The majority of the Chief financial officers admit (Roa, 2010) that exists a huge gap between the learned on corporate finance in the different business schools and what they have had to put into practice as executives and the explanation we can be summarized it in three key concepts that are: bias, The Structure and the Heuristic one, which with his set allow to deal on better form the finance of the behavior. These concepts compose what in terms of Investigation is known as the psychology of the behavior in the finance which tries to understand and explain the way in which the mistakes of reasoning affect the financial decisions. The cognitive psychology is the one that will give us the bases for this investigation since she will allow us to know as the Chief financial officers they think, reason and how to take decisions. The mistakes that arise from this take of decisions that are known as cognitive mistakes come given principally by three concepts that we mention previously.