This work consisting in design and test a Business Continuity Planning in a Financial Society in the accounts receivable area for period 2009 in the Guayaquil city, our project explains a brief description of the company, its objectives, main customers, suppliers, products and other important aspects of company. Moreover, in this document, we will mention basics definitions about of the Business Continuity Planning, business process critical, the risks, financial and operational impacts and solutions alternatives that minimize the loss in the company. IT resources and non-IT to be used depending on the magnitude of the disaster, as a second step will describe the financial-tax department , an assessment of profiles of staff in the area, the next step is to conduct a risk analysis and threats which will be summarized by a matrix, identify alternative solutions to follow, provide information on the financial impact that the company has had since the start of legal proceedings with SRI, through an analysis Cost-benefit evaluation will seek alternative solutions that are convenient for the company and finally give the respective findings and recommendations to avoid past situations will recur.