Planning is the foundation for organizational management and thus represents a predisposition to achieve success. The process aspect of planning indicates its multi-dimensionality. Therefore, it is necessary to harmonize the various elements of an organization, primarily related to organizational levels and its functions, with the type and the time horizon of planning, as well as the planning object. Analysis of selected planning processes and their comparisons shows that there are some similarities in the planning process algorithm, but there are also certain differences. The planning process in the international enterprise becomes more complex as the company operates in several countries, resulting in the need for aligning plans for all enterprise components. The computation of the theoretical planning process and planning process in an international company Kostwein has shown that there is room to improve the planning process. Improvements primarily concern the identification, evaluation and selection of alternative plans, the analysis of internal and external environments, and participants in the planning process. Improving the planning process is the foundation for improving the management of the entire company.