This monograph presents a Business Plan for strategic implementation in a company that acts in the gifts market, with the objective to create a competitive advantage through its competitors, and consequently, expand in its market. This market is caracterized by its sales sazonality, the great variety of products, and the new features that arrive every year. On behalf of the Associação Brasileira de Brindes (ABRINDE), in Brazil, it is a market with enormous growth potential that counts on a total of three and a half thousands companies, which together, amount close to R$ 4 billions per year. A big part of this profit comes from the commercialization of products with asian origin.