When companies relied on a few strategic clients, their attention focused on strategic customer planning and customer value analysis. Even among the strategic plans developed in the study, there were considerable shortcomings, and most at the domestic level, which were not shared with the client. The strategic plans that involved the client in the development of the planning (and therefore the commitment of the plan), were not frequent. Only some companies reached this degree of sophistication and the majority of its customers responded positively to the planning process. The companies that had clear focus and distribution of resources for the key accounts, acted with clarity in the processes of planning, and the relationship with customers was more productive. Following the testimony of a key account Director: is important to the customer to see the benefit that represents for them our approach to key accounts, so we need to establish action plans that wherever possible with the client (source of the phase 4 benefits of planning of key accounts, the majority of companies concluded that the strategic plans for the key customer accounts were a great benefit for their organizations. The first benefit was that key account managers and the company in general, understand better customer, thus satisfying his need for a strategic link with the company.

Respondents commented that they believed knowing much about their key accounts, until the compilation of information from the strategic plan made it clear that they knew their customers was very superficial. The new vision of the client established guidelines and methodologies to implement business strategies. Is He identified the need to make new contacts, and settled comprehensive solutions for the customer. The participation of the client within the strategic planning is no doubt a benefit, since it reduces risks in planning and allows for safe and efficient deployment of resources. Although some customers are reluctant to contribute to the strategic planning of enterprises, the majority was willing to support the process.