Globally, the construction industry is very important in the development of a country as it provides basic elements of well-being in a society, it is an activity consisting of a set of procedures undertaken for lifting various types of structures. Perform diagnostics and financial plans are fundamental to study the financial health of the construction companies. Every business must constantly be evaluated to see the possible scenarios to avoid surprises in its development. One of these scenarios is related to the liquidity of the business. Financial Planning is the projection of sales, income and assets, based on alternative production and marketing strategies and determining the resources needed to achieve these projections. For these reasons it appears that company’s civil construction area should practice sound financial management in order to constantly evaluate their results and m...