This document describes the development of a financial plan that allows controlling the economic resources for the permanency and growth on the market of the commercial sector, for the company shekarluz. The steps are described to continuing, Diagnosing the current condition related to the external and internal factors of the company, Realizing an analysis and evaluation of the results, by means of projections and financial indicators and realizing a few offers of improvement of a Financial Plan for optimization of the resources of the company.