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This book develops an argument that, on the one hand, defines the existence of problems that affect the functionality of the Planning System and, on the other hand, the permanent search for the improvement of the diverse processes and methodological approaches that allow to promote the Commercial Development as a concerted and coherent activity, oriented to project the destinies of the Company. The book seeks to locate the theoretical conception of Planning, inserted in an Integrated System, which analyzes the functioning of the different entities and their evolution in this administrative process. This will allow later on, to discover the methodological problems in the formulation, execution and control of the plan, with the purpose of proposing the constitution itself, of a new method that is proposed where it includes the need to apply "Quality" to the diverse procedures that contribute to the fulfillment of the plans. The model requires the implementation of mechanisms for the active participation of all members of the company, in order to facilitate the decision-making process by consensus, aimed at improving levels of business efficiency and have a greater number of employees in the company.
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