<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202020000300160</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La planificación financiera una herramienta clave para el logro de los objetivos empresariales]]></article-title>
<article-title xml:lang="en"><![CDATA[Financial planning a key tool for achieving business objectives]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Valle Núñez]]></surname>
<given-names><![CDATA[Angie Pamela]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad César Vallejo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Perú</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<volume>12</volume>
<numero>3</numero>
<fpage>160</fpage>
<lpage>166</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202020000300160&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202020000300160&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202020000300160&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La planificación financiera es una herramienta clave de la gestión financiera que comprende y otorga control, mejora el proceso de toma de decisiones, así como el nivel de logro de objetivo y metas organizacionales. La planificación puede ser una herramienta flexible por su adaptación a diferentes ámbitos y aspectos de la vida empresarial y personal. El artículo tiene como objetivo determinar cómo la planificación financiera es un agente clave en las instituciones. Se realiza un estudio descriptivo-analítico, a partir de técnicas como entrevistas y recolección documental. Se llega a la conclusión que la Planificación financiera es una herramienta indispensable para garantizar el logro empresarial, que permite anticipar y mostrar problemas futuros, hacer un balance de posición de la compañía y establecer un curso a seguir; así como brindar un marco para determinar el impacto financiero y los efectos de varias acciones correctivas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT Financial planning is a key financial management tool that understands and grants control, improves the decision-making process, as well as the level of achievement of objective and organizational goals. Planning can be a flexible tool due to its adaptation to different areas and aspects of business and personal life. The article aims to determine how financial planning is a key agent in institutions. A descriptive-analytical study is carried out, using techniques such as interviews and documentary gathering. It is concluded that financial planning is an indispensable tool to guarantee business achievement, which allows anticipating and showing future problems, taking stock of the company's position and establishing a course to follow; as well as providing a framework for determining the financial impact and effects of various corrective actions.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Planificación financiera]]></kwd>
<kwd lng="es"><![CDATA[objetivos organizacionales]]></kwd>
<kwd lng="es"><![CDATA[toma de decisiones]]></kwd>
<kwd lng="es"><![CDATA[análisis financiero]]></kwd>
<kwd lng="en"><![CDATA[Financial planning]]></kwd>
<kwd lng="en"><![CDATA[organizational objectives]]></kwd>
<kwd lng="en"><![CDATA[decision making]]></kwd>
<kwd lng="en"><![CDATA[financial analysis]]></kwd>
</kwd-group>
</article-meta>
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