In the world of business, planning is the most fundamental function of management. Planning represent base of the management process that lead company on the path of progress and success. It is a preparitory step in which top management defines company's objectives and how to achive them. Without set goals and a well-developed strategy, no organization can succeed nor exist. Middle manager’s main duty is to find the right alternative by implementing company strategies in the most efficient way. Ultimately, the operative management is concerned with planning everyday routine tasks. Several steps are involved in the planning process relate to environmental analysis and define the vision, mission and companiy’s objectives. Based on that, company formulates a strategy that will enable it to achieve the desired objectives and maintain competitive advantages. Maistra d.d.as a relative young company based its business on upgrading acquired and adapting new technologies through the implementation of international standards of the tourism industry. The main component of planning future business development is a sustainable development that implies a special relationship to environmental protection as the most important resource. Maistra, as the dominant tourist company with Croatian ownership, continuously invests in modern facilities and equipment strives to keep up with the largest tourist companies in the region and abroad.