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The present work has as objective to expose the potentialities of the Tutorial Action Plan (PAT) for the differentiated and personalized attention to the students of the Distance Course (CaD) that is developed in the Cuban universities. The experiences and results obtained with its implementation in the Bachelor's Degree in Accounting and Finance of Universidad de Oriente, Santiago de Cuba, are exposed, emphasizing the aspects that need to be considered in order to guarantee its success. The study was developed from qualitative research enhancing the interview to students, tutors, teachers and managers, and observation of the main activities. The results of the initial and systematic diagnosis allowed us to elaborate a PAT that allows to reach favorable results and to determine which are the main challenges that we must face for its improvement.

Importancia del Plan de Acción Tutorial en la Educación a Distancia