Planning among the management functions has a particular importance in the organization's activities, because at this stage management decisions are made. In the case of derivatives usage in the non-financial organizations, the specifics of derivative instruments complicate the planning process of related operations. In the article various features of planning operations with derivatives in non-financial organizations have been studied, taking into account the current practice and existing recommendations for the implementation of operations with derivatives in organizations of the real sector of the economy. As a result, it was found that the strategic justification of the use of derivatives on the one hand will increase the involvement of senior management in the management decision, on the other hand – to identify objective prerequisites for the use of derivatives in the company's activities. The results of the strategic analysis have been proposed to use in the development of three functional strategies for using derivatives: risk hedging, speculative operations, and issuing options, each of which involves different goals and tools. Such approach to the derivatives operations planning process will improve the quality of management decisions regarding derivative instruments in non-financial organizations.