R. Brito1, B. Carnielli2, O. Ribeiro2, M. Machado2

1Catholic University of Brasília / Ministry of Education (BRAZIL)
2Catholic University of Brasília (BRAZIL)
This paper has as aim to reflect about the conceptual perspectives and planning term, as well as its origin and evolution in order to emphasize its importance as a strategic tool for the organizations, being enterprises or public or private institutions. In all these organizations it can be seen the necessity to organize the work in order to reach the proposal objectives for each one. Therefore, several authors and educators were studied whose theoretical and epistemological presuppositions presented indispensable elements to the implementation and development of an effective process of planning. Besides the conceptual field, it emphasized the underlying principles and the steps of an efficient planning, as well as its contribution to the good management of enterprises and\or institutions. The work still makes reference to the strategic diagnostic, the definition of organizational policies (mission, vision and objectives) and the planning steps, respecting the peculiarities of each organization. It is a theoretical study that will give an important contribution to the development in the management area.