Resumen

Over time, microenterprises have become the dynamics of the Colombian economy; However, the statistics reflect how unsustainable they are over time due to poor planning and financial evaluation, because this has been a topic taken lightly ignoring that this practice is the navigation chart of microentrepreneurs to develop their business to level of success raised at the time of its creation. Knowing how to plan and evaluate the activities to be developed in a project allows knowing the future results and formulating strategies, plans and programs that contribute to obtain the proposed goals. This work illustrates step by step a method of planning and evaluation of a micro business dedicated to the sale of sweets in the streets of Ibagué, which can be taken as an example so that microentrepreneurs can determine the viability, profitability and stability of their enterprise with based on historical information, projections and financial indicators that will lead to an assessment of the company's landscape after five years.