Strategic planning determines the future direction in which the company will progress. Trough the strategic planning process one determines the goals, priorities and strategies along with the success of these activities. The strategic planning process also defines the vision, mission and goals that are fundamental elements of the strategic plan. The enterprise begins its strategic planning with a vision, mission and goals, followed by an analysis of the environment in order to develop a strategy for achieving those goals. Of great help in developing the strategy is SWOT analysis, which shows strengths, weaknesses, opportunities and threats; it is the basis for analyzing the situation. Today businesses are facing daily changes in their operations. The market is dynamic, with everyday occurrences of new products, new technologies and competition. Along with the changes, there is resistance from the people company has to be prepared for. Changes are necessary if the company does not achieve its own goals and there is a discrepancy between the desired and the actual events. Managers play an important role in managing changes, as increasing decisions are made by the managers themselves, and their actions can have a positive or negative impact on the company or employees. Change planning and management are closely related concepts. In order to achieve certain goals, changes are sometimes needed. Through SWOT analysis and other procedures one sees what problems and advantages they face and thus make decisions that can affect the rationalization of all business segments, which means drastic changes.