The System of Measurement of Desempenho (SMD) the measurement system is structuralized of form to allow the analysis criticizes of the reached, relative results to the objectives and plans of action tracings, and allows to the taking of decisions with bigger security and easiness. It is by means of the elaboration of the pointers that aim at the support the implantation of the strategies and allow the accompaniment of the progress of the strategical plans. For the reach of the great definite objectives goals will have to be generated, as well as the mechanisms for execution of the same ones, the responsibilities and the stated periods for fulfilment, according to detailing of the Strategical Planning. The action plans more represent the detailed unfolding of each established goal and are elaborated by the responsible units and with stated periods foreseen in the Strategical Planning and they had not fit in the target of this research, therefore to the time of the conclusion of the study, although foreseen, they did not meet available. In the proposal of Kaplan and Norton (1997), the establishment of the strategy is not an isolated managemental process. It is part of a continuous process that has its beginning with the definition of the mission of the organization that is the reason of being of the organization, that is, the function that it plays in the environment to become useful and to justify its results to the interested people. The results of the organization already are not more only financial, them had started to have a complex connection between some interested people that are related to the organization: using customers/(parts), people (serving) society, government and suppliers. For the organization, the process of identification of the necessities of the interested people is basic as base for definition of its strategies and plans that, in turn, will go to define the practical ones of management and the operational processes that will go to take care of to those necessities of the parts interested..