摘要：The Strategical Planning is a managemental boarding that contemplates rational and subjective aspects of an organization and has been used with sufficient frequency in the present time in the enterprise sector. For the organizations that act in the Third Sector it is one practical one that it allows to carry through an analysis of the organization, to project the future scenes, to present an ample vision of the external environment, to define its strategical position, to plan the growth and the organizational sustainability. To give it has supported to the actions of the Strategical Planning, Balanced Scorecard (BSC) it is presented as a methodology that assists the strategical management of the organizations by means of balanced pointers of performance related the four perspectives - financial, customer, processes and learning/innovation. This article analyzes the application of the strategical planning and of BSC as basic tools for the management of institutions of the third sector, in particular Associação Obras Sociais Irmã Dulce (OSID), in the examination of the conceptual dimension and technique and the establishment of organizations lines of direction come back toward the confrontation of the challenges and the complexity of the external and internal environment, well as of the demands for social services. The Strategical Planning and BSC they are conducting of the process of organizational change, applicable the organizations of the third sector for the capacity to establish strategies, ways and indicative to be implanted and covered in search of the competitiveness and perpetuity.
