To the extent that a company as it grows in size and complexity, this growth there comes a greater number of decisions and actions that it has to make almost daily, and go on to have strategic importance and long term, it became necessary, thus, a situation assessment, so that can enable the realization of strategic planning, still weighing on the responsibility for the future of the organization, because of the outdated strategies have the responsibility to not only target businesses company, but above all ensure the future success of it. It is noted that strategic planning must be something we must do before you act, ie, it is anticipated decision making, where you must decide what to do and how to do, before an action becomes necessary. Strategic planning, as Culebra (1991), is the creation of conditions for organizations to quickly decide before opportunities and threats, optimizing the competitive advantages in relation to a competitive environment in which they operate. De-current strategies consist of strategic planning in administrative planning, a method used to achieve objectives. In the same line of reasoning, Kotler (1991) argues that strategic planning is about the administrative process to develop and maintain viability between organizational objectives, resources and market opportunities in rapidly changing, however, adds that strategic planning target is to configure and reconfigure the business of the company and its products so that they combine production of growth and accomplishment. And Santos (1992) reinforces the claim that strategic planning is an essential function for managing the company organize, lead and control the organization. Identify and analyze opportunities, strengths and weaknesses, weaknesses and threats, setting priorities for capitalize or overcome, according to Buell (1984), is a task of strategic planning, so that the resources of the company come to be applied in the best way possible. .
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