This paper contains four chapters, which develops the strategic plan for the Company A.L Telecomunicaciones S.A.S. The first chapter sets out the background of the company and why the development of the strategic plan for the new business of the company is necessary. The second chapter is the theoretical foundation , describes the importance of strategic planning, strategic direction and fundamental concepts for internal and external evaluation of the company. The third chapter is the practical implementation of the strategic plan, the development of the theoretical foundation , the development of different matrices of both aspects internal and external assessments. The fourth chapter is about of the action plan for the company. The fifth chapter contains conclusions and finally the sixth chapter contains the bibliographic references.