The present research document was carried out taking into account a questionnaire of 60 questions, developed to 81 entrepreneurs of the restaurants sector in the three chambers of commerce of the Department of Boyaca located in (Tunja, Duitama, Sogamoso), thus evaluating management in the financial area and identifying their strengths and weaknesses, taking into account the following variables: accounting, budgets, working capital, tributary, costs, analysis of financial management and knowledge of the financial environment; a general qualifier of 1 to 4 was taken as a reference according to the performance in each variable. Overall results showed acceptable performance in the management of the financial area; likewise, it was determined that the areas of greatest concern to entrepreneurs in the sector are tributary and accounting due to the control of the National Tax and Customs Department (DIAN) with outstanding performance. Many entrepreneurs in the performance of business are the best, but they realize financial transactions and their registration in an empirical way. In addition, there is evidence of a lack of knowledge of variables financial terms and international financial reporting standards IFRS.