The objective of this research work is to point out the importance of carrying out an analysis of the financial statements and a business diagnosis of the company, this analysis and its interpretation serve as a basis for making reasonably correct decisions in financial management.Currently many companies are affected by external situations that affect the company, managers do not give themselves the opportunity to plan in their company, i.e. do not apply planning tools that allow them to design the future of the company.this work aims to demonstrate how through financial tools such as an analysis and interpretation of the financial statements and a diagnosis of the company at the right time allows us to optimize services and utilities.in any organization decisions are made daily. It is obvious that the quality of decisions in any company, small or large, is a direct function of the type of information available. The better the quality of the information, the better the decision will be made, although the information generated by accounting is used by executive management in decision making.