Planning is the primary phase of the process management of enterprises vitality, and the effective and efficient implementation of its its behavior in relation to the challenges, critical factors and preferences of relevant stakeholders. The plan create a business portfolio and winning strategies of the promotion and realization of which will sufficiently satisfy the fair way realize the vision and goals. The business plan needs to provide answers to questions such as: 1. The type and level of business objectives intended to be achieved, 2 What products to produce or what services to provide and wich categories of customers, 3 What elements will achieve supremacy in relation to the competition 4. Which strategy and when will use to achieve the envisaged structure and performance level 5. Implications of previous solutions to the relevant tasks and business functions, and relationships with partners (autsourcing, strategic alliances, joint ventures, etc.). Actually planning decisions as intermediate product planning process and actions, as well as the final, the actual result of the planning process, involve certain research and phase logical reasoning. Therefore, planning has its philosophy, inputs, processes, outputs and involves respecting certain functions to interaction between the elements on which is based as a way of managing devel-opment (P.Drucker). For successful and effective planning is essential cooperation of predictions, control and audit. Foresight precedes planning from which results in economic horizon, which includes spatial width and length of time perceived at the factors that will affect the business enterprise in the future. Control follows the implementation of the plan, planning decisions, and examines whether it is achieved in accordance with the plans, and as such disciplinize the planners and executors and, accordingly in line with the findings of the proposed corrective actions. Finally audit perceive whether planned and realized in accordance with the possible and innovate vision (re-vision), goals and strategy. In the literature, business practice, despite such sightings audit, ie innovation vision exists and the concept of restructuring that includes the widest and highest degree of change. Specifically, in addition to the change of opinion, organizational structure, business culture, transformational restructuring and rearrangement involving business and technology portfolio, reset relations with relevant partners and the like. The aim is that, through insights into the relevant literature, trained the most important challenges and critical factors of the process planning as the primary stage of business management in market economy. Thereby, we start from the basic premise that through the creative integration of forecasting and planning contributes to achieving the best vitality and sustainable growth and development of business entities.