In general way the company immortality searchs and the profitability in the market. For this reason, the strategical planning can assist the entrepreneurs who are responsible directly for the development of the company, therefore they needs objectives and goals thus and, to determine the action plan that it will be necessary for attainment of the results. However the small companies are the ones that less are worried about the strategical planning. For Certain (1993, P. 6), strategical planning ' ' it is defined as a continuous and interactive process that it aims at to keep an organization as a set appropriately integrated its ambiente' '. Through these definitions a line of thought is perceived very seemed that detaches the importance that to all interact the environment of the organization, all the sectors and departments need to be in the strategical planning.
With the strategical planning it is possible to direct the efforts of the common points, to clearly leave for all the employees the mission, the vision, the objectives of the company, etc and to stipulate a cronograma of work for all the employees in a skillful time to reach the longed for results. LEVELS OF the STRATEGICAL, TACTICAL AND OPERATIONAL PLANNING In the elaboration of a strategical planning exist levels that must be followed stop better performance of the process. In accordance with Oliveira (2004, p.47): The strategical planning, of isolated form, is insufficient, a time that the establishment of objectives in the long run, as well as its reach, results in a misty situation, therefore does not exist immediate actions that operacionalizem the strategical planning. The lack of these aspects is supplied through the development and implantation of the tactical and operational planejamentos of integrated form. Figure 1. The levels of decision and the types of planning. Source: (Oliveira, 2004, P. 45) the strategical Planning becomes related with objectives of long stated period and strategies and actions to reach them that affect the company as a whole.
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