Strategic planning, because of its emphasis on the future, implies extreme subjectivity in the development and assessment of a variety of objectives and strategies. The influence of personal values and priorities of the strategic planning is not limited to personal values and priorities of the company managers, but also other employees and the customers. Personal values and priorities, internal or external, carry with them certain advantages and disadvantages. In some cases they improve strategic planning by creating a differential advantage in the marketplace or in the costs. In contrast, they can sometimes limit the goals and strategies of the company.The company must continuously assess potential trends in personal values and priorities, and on the basis of this assessment to develop variants of the strategic plans of potential changes, taking into account the possible reactions to the same competition. The plan allows the company to better prepare for possible changes in the environment, and the development of strategic variants prepare their business for any events before they actually do occur.