The strategic management is a very dinamic and complicated term which points three relevant segments: the group of people in enterprise, the process of management and the discipline of science. For strategic management has been said that it has developed during the time and it will definitely resume to develop. There is going on some semantic confusion about the meaning of the term, which is the consequence of shortage agreement. Although are all employees by strategic management involved in realization of setted goals, however there is a necessity to define certain organs which will take the main word in this process. Therefore are three important organs: the board of director, top management and planning service. Planning is a very important part in strategic management and complicated process in the conditions of globalization. It is an integral part of business decision-making and management, from which it can be concluded that the management of economic entities starts whit this function because the planning is a process which allows the realization of all other management functions to achieve not only short-term but also long-term goals. With the intention that the enterprises are heading to be successful and prosperous in their area of activity, they need a methodologically approach by making the strategic plan. Making the strategic plan is not simply at all. It requires a very caoutiously observing of the whole situation, detaily planning of all factors which are playing their role in process of strategic management and bringing quality and effective decisions which will be the bases for the results of the enterprise. Therefore, the strategic plan has to involve the following elements: mision, vizion, goals, fundamental values, politics, the methods of predictions which can be very helpful for the organization in the assessment of some futur movements of trends and similar, the strategic tools which can be used for recognition of all potential oppurtunities and threats and potential strategies which have been used by different entreprises, no matter that they have been doing well or they have been doing bad. To help to the all managers and their enterprises in removal all current problems and dilemmas which they are in, it has been theoreticaly made an application which provides answers on numerous questions.