A pesquisa apura com as empresas de prestação de serviço atuam no campo do planejamento estratégico, considerando as principais teorias relativas ao assunto.

This research has the objectve to make a little deeper the competitive advantage and strategy study as regards rendering of service due to the scarceness of specific studies to the sector. Considering the wideness of service, the medical assitance service segment was chosen, with the objective of analysing the strategic aspects of this service and the hypothesis, to be checked, that these companies adopt empirical and informal strategies and, are little aligned to the competitive advantage required. Therefore, a study was developed, with emphasis to theoric research about the subjects and adopting the strategic plan stages, managerial instrument to formulation and implementation of strategies, as a guide of analisys process. This is, therefore, a qualitative research, developed with theoric support and in accordance whith research in some of main the companies of the segment of medical assistance. The three first chapters show the study justification, the theoric review and the research methodological aspects, respectively. Chapters four and five were assigned to show the research result and of the study conclusions.