The present research focuses on the administration of the SMEs located in the Municipal Commercial Center of Canton Chone, since the 80's they have become a family legacy or what is also identified as family enterprises, however, they do not have a marked growth curve and have not even normalized their commercial activities and are at risk of disappearing from the market.The objective of the research was to evaluate the use of financial planning tools in the performance of SMEs located in the municipal commercial center of Canton Chone.