The role of this article consists in analyzing the main theories of management strategies and examining the dependence on strategic control. The classical approach regarding the strategies of an entity has its roots at Harvard Business School. The strategic policies are the result of managerial strategies and involve establishing the prior general objectives, identifying the key strategic issues and seeking the most appropriate solutions for implementation. Long-term strategic plans are broken down into short and medium term plans and objectives. In turn, the budget is the financial plan of business operations on a particular future period, based on the objectives set. In fact, the budget is a long- , medium- or short-term plan, aiming to support management in achieving objectives. Strategic control helps top management in the governance process in maximizing shareholder wealth, survival and development.