At strategical planning the development of strategies of the highest level of planning hierarchy is made. So the strategically planning consists of the strategical, tactical as well as operative planning and concentrates on the goal achievement with the designated resources. Consequently in the strategically planning it goes basically about the long-term company development in a period of 3 to 5 years as well as the success potentials of the company.
Accordingly the strategical planning can have an effect on the whole company or on the unique disciplines as for example on the controlling or the personnel. The strategically planning task consists of the strategy development for the timely averting of company risk as well as the perception of chances for the company.