This directed work aims to formalize business leather skin Torino and structure all their areas through proper planning, this is expected the commercial growth of the company, what causes them to be consolidated and instituted as a SAS so as to improve their performance. Leather skin Torino, was created in January of 2009, is dedicated to the development of belts for men, which are developed to have the demand for institutional clients, this a company with strong prospects for growth, which has a great advantage to have a market and quite acceptable profitability prospects. However the strong point of the proposal is to increase its clients support the business strategy of companies as BOSI, whose greater rotation product is shoes and they need belts that have their game, offering good design and variety.