The Making of Financial Decisions is an aspect of great relevance in all economic entities because this is what measures the operation, profitability and describes the different directions that it must take so that its economy is not affected. It allows to create strategies effectively and effectively according to the situation in which each sector operates. Currently the businessman work hand in hand with these financial tools, which has been very helpful because it is clear, reliable and necessary in a world that is currently changing, it is the best ally for the company, so through this project that has been focused on the hotel sector, they opened us the doors at the HOTEL DL EL CENTRO LTDA who saw the importance of putting into practice these financial instruments for a better development of their economic activity and successful decision making, based on the financial statements of the years 2014-2015-2016, as well as its statement of profit and loss, who in turn provide us with the cash flow of the last year. With this information we will proceed to apply all these procedures that are of great relevance in this company.