Are companies who had grown to the few, always making adaptations to be adjusted to the demand variations, and had finished for having serious problems in the flow of information and materials during the production. The implantation of the PCP requires the comprometimento of all, including the high administration, and one high degree of integration between the functional areas so that results are positive. Thus, it is had as objective of the present work to analyze as it is made the planning and control of the production in three industries of the Polar region Moveleiro de Ub – THEORETICAL MG. 2 REFERENCIAL Planning is ones of the administrative functions that they determine that objective they will have to be reached in an organization, as well as the strategies for atingiz them in the best possible way. The planning exists to guide the actions of the company, of form that the decisions are taken on the basis of the route that the company must follow. Having itself defined what it is intended to reach, it is hour to define as to make it, when and why it will be fact, as shown in Figure 1. Figure 1 – The planning and its unfoldings Source: Chiavenato, 2005.

Already the Control, another administrative function, is responsible for guaranteeing that the things are made in the best possible way, atavs it accompaniment, mensurao and correction, in case that necessary, them executed actions, so that all in agreement skirt was planned, as it can be seen in Figure 2. Figure 2 – The planning and its unfoldings Source: Chiavenato, 2005. 2,1 Planning and Control of the Production – PCP the Planning and Control of Produo (PCP) is the responsible administrative function for making the plans that will guide the production and will serve of guide for its control. matter in his writings. Already for Tubino (1997), the PCP is responsible for the coordination and application of productive resources of form to take care of with efficiency and effectiveness the plans established in levels strategical, tactical and operational.