The decisions of the project and operation of a system have different focos. To explain the idea, Moreira (2002) affirms that what supports the taking of decision and the logic of the evaluation of the results they are the objectives, that direct the planning of the company. 2.1.1 Planning of the industry For Moreira (2002), the planning defines the activities of the organization related the products and/or services to be offered, the acquisition and allocation of necessary resources as, for example, the technology and staff to implement the plans and to evaluate the impacts of these. Slack (1999) complements the idea affirming that, to place resources of the area of production in action, it is necessary that these actions are planned and controlled so that if defines the best form to use these resources and to assure the execution of what it was foreseen.

According to Russomano (1995), the planning is the agreement of as the present situation and the vision of the future will influence in the decisions of the gift to reach the future objectives. It is to plan the different future of the past through the control that the administrator possesss on the organization. To have a good planning, it must be had vision of future, that depends on the efficient forecast, knowledge of the present situation and logical reasoning them decisions that must take in the gift that they will go to influence the future. So that the power to decide process is good, on the basis of the planning, is necessary that if it has clear objectives of what if intends to reach. 2.1.2 Objectives of the area of Production. According to Moreira (2002), the objectives of an organization indicate the direction for strategical planning of the company. They are the basic guides for the decision taking and evaluation of results. The organizations always have more than an objective, beyond that the environment imposes.