This precious travel is an indispensable guide to the advanced strategies of both small companies and large groups of companies alike, with a focus on the role of the effective accountant in those strategies. The first part sheds light on a number of practices currently used in the field of strategic planningAs for the second part: it talks about how to formulate these strategies by reviewing the story of a financial manager who works in one of the branches of a public sector company.This issue has been presented from two perspectives: the first perspective is compatible with the strategies of small companies and the second perspective is compatible with the strategies of large groups of companies.