Talking about finances is considered to be a complicated subject, but in reality it is a simple subject, only a few steps should be applied to reach the laurel of any personal, professional or corporate disposition, the objective of this study was to diagnose from the perspective of the administrative processes of planning, organization, direction and control the relationship with accounting management in attention to cash flow, income, expenses, financial commitments or third parties; Specifically, it was sought to analyze, establish and apply the processes of the discipline as the art of all sustainability in the matter of costs and budgets, the aspects of viability when entering the world of finance. The methodology was quantitative, descriptive, and consisted of the application of 100 surveys to professionals based on the Likert scale, where it was highlighted that during the day, we have 1380 minutes for our daily activities and for our great discipline of finance, only 60 minutes will be taken. minutes, which using the basic math that is the sum, our big day comprises 1440 minutes perfect time. In conclusion, the process requires the use of a notebook, pen and file folder or folio, to record all the movements of entries and exits in money that have been executed in the 1440 minutes of the day, considering the basis of the accounting calendar is it takes 30 days a month corresponding to 43,200 minutes; where it shows whether a gain or loss was obtained in the financial year.