This study aimed to evaluate the contribution of the moments of the Situational strategic planning (PES) in the management of Micro and small businesses in search of a practical alternative, simple and efficient for the formulation of the strategy. For this, there was a comparative case study on Micro and small enterprises of Industry, services and Trade areas of the city of Itapeva, SP to data analysis, was created and applied a method itself, called Three-dimensional strategic analysis, which considered the participation, usefulness and importance of Strategic Planning methods studied. The results show that the Situational strategic planning moments feature various aspects that contribute to the management of Micro and small companies and presents a theoretical and practical to construct the assessment of strategic practice. [ABSTRACT FROM AUTHOR]