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In times of financial and economic crisis, such as those currently being experienced in Brazil, decision-making in organisations becomes even more important and influential in business management, and can be a decisive factor in whether or not an organisation survives. In order to speed up the fulfilment of product or service demand forecasts, some decisions are essential, such as those aimed at resolving resource allocation problems and failures in monitoring results. When it comes to optimising productivity, the company needs to take into account all the obstacles an organisation may face. It is therefore very important that decision-making processes use tools and techniques capable of obtaining solutions that develop good competitive advantages, and the study of Production Engineering can be a great springboard for better modernisation and management practices in a country. In view of this, strategic planning is undoubtedly an important management tool that is widely used by large, medium and small companies interested in its development.