This project is focused on making financial decisions in the companies in the transport sector of Barrancabermeja, the company Trans JPG in liaison with the Universidad Cooperativa de Colombia was selected for the development of said project. An economic contextualization will be made from the global level to the local and company level. Furthermore, the financial statements of Trans JPG of the years 2014, 2015 and 2016, will be analyzed by applying financial methods that allow to diagnose its process of financial decisions.