The present work intends to deal with the strategic planning in the Company Pernambucana de Saneamento - COMPESA, reporting the main problems of the use of the tool Balanced Scorecard - BSC, as well as, it has been suggested some significant changes in the administrative actions, that will result in the improvement of the processes, thus making more effective the use of the instrument in the planning of the company. After identifying the problem situation to be investigated, interviews were conducted in order to improve the operational actions and then reworked the planning steps, so, according to the demonstrations of the intervention actions, the imperfections of the procedure will be mitigated, thus contributing to a better efficiency of the tasks, bringing positive results to the organization. [ABSTRACT FROM AUTHOR]