A importância definição de metas para alcançar os resultados do planejamento orçamentário

Abstract

Strategic Planning is an important management tool and an instrument that establishes the organizational objectives and the strategies that must be adopted to achieve these goals, as it guides the decision-making in an appropriate way. The purpose of this research is to demonstrate the importance of strategic planning for the institutional alignment of a Credit Union System. The methodology applied was a case study of planning, development and consolidation process of a Cooperative Strategic Planning. A poll was done in December 2017 applying a questionnaire of 19 questions about the business analysis sector, obtaining the participation of all interviewed on a voluntary basis. Thus, it aims to present the importance of implementing the strategic planning process, as well as clarifying the fundamental aspects of the relationship between strategy and management concepts in the implementation of strategic planning, and finally, it highlights some practical aspects about the importance of strategic planning.