La mision, la vision y los valores no son el plan estrategico de una compania. Son el eje del planestrategico y, por ello, se consideran su guia o corazon. Su enunciacion no es un proceso aislado que surgede la nada, sino que constituye una etapa del complejo proceso de planeacion estrategica, que debe alimentarse del analisis de investigaciones del entorno y de la empresa y enmarcarse dentro de unos posibles escenarios de la realidad futura. Igualmente, soporta la realizacion concreta de las estrategias, los objetivos y las acciones que ayudan a materializarlos y volver tangible, operativa, controlable y mensurable la estrategia del negocio. Abstract: The mission, the vision and the values are not the strategic plan of a company. They are the axis of thestrategic plan and by that they are considered its guide or core. Its statement is not an isolated process thatemerges from nothing, but it forms a stage in the complex process of strategy planning. Phase that might be fedwith analysis of surroundings and enterprise researches, and to frame itself within possible scenes of the futurereality. And that equally, it supports the concretion of strategies, objectives, and actions that materialize thosewishes and return tangible, operational, controllable and measurable the business strategy