The purpose of accountants in financial planning is to minimize risk and seize opportunities and financial resources, decide in advance the needs of money and its proper application, looking for their best performance and maximum financial security, optimizing the management of organizational resources, acquiring and managing appropriately the tools of financial analysis and financial planning for the development of adequate financial management. All financial strategy should have a financial plan that organizations must implement to business development establishing goals in monetary terms projecting the future result to be achieved by identifying the resources required to achieve this, globalization, changes in the market, the entry of new competitors, the economic outlook, competitive advantages and disadvantages among other factors are scenarios to develop a good financial planning.