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.