Consisting of evaluating the efficiency of the operations of an economic entity, be it industry, commerce or services, or the public sector, where the efficiency of the flow of operations of a company of any kind or line of business can be measured, and thus, to know accurately the operational procedures of a company, and its problems and provide a report of the operational efficiency, which indicates the efficiency or deficiency of the company’s operations, where they transparently show the efficiency of the different operational cycles, such as: Cycle sales and accounts receivable; Personnel and payroll induction cycle; Cycle of purchases and accounts payable; and others related to the industry to which the company is engaged.