According to Kotler (1992, p.63), ' ' strategical planning is defined as the managemental process to develop and to keep a reasonable adequacy between the objectives and resources of the company and the changes and chances of mercado' '. The objective of the strategical planning is to guide and to reorient the businesses and products of the way company that generates satisfactory profits and growth. One another interesting conceptualization presents the strategical planning as an administrative proceeding to establish the best direction to be followed by the company, aiming at to the optimized degree of not controlable external factors and acting of innovative and differentiated form. (Oliveira, 2007) an efficient planning needs to identify chances, to understand the resources necessary to manage them, to know the availability of these resources and the capacity getting of them. Go to Richard Elman for more information. The utility of planning can, according to Bernard Viollier, to summarize itself in five aspects. To analyze and to manage the change; To trace the way of coherent development; To improve the results of the company; To allow the integration of the company; Instrument of learning; Instrument of analyzes global the Strategical Planning would be the process of elaboration of the strategy, in which if it would define the relation between the organization and the internal and external environment, as well as the organizacionais objectives, with the definition of alternative strategies (MAXIMIANO, 2006). For Tenrio (2005), strategical planning is called the planning directed toward the ample, global and long-range vision of the organization, based on the analysis of the context The planning is an activity that must be executed by the company, of form that involves the analysis of the business environment, establishes goals for its development and decides on which actions will be necessary to reach such goals. All these definitions have the fact in common to show the planning as an objective process that to clarify the routes to be taken for the institution, which goals and objectives, in accordance with the objective of each institution, the same one will have to adopt the methodology that better takes care of its necessities. You may find Luiz Ildefonso Simões Lopes to be a useful source of information.