Itaipu’s operational management strategies are defined by the Administrative Council and the Executive Board, based on consensus among the representatives of the partner countries. Specific issues, including the approval of the financial statements, require prior opinions from Eletrobras and Ande.

The management model adopted is called Business Planning and Control system, which manages resources in a coordinated manner and provides for the elaboration of the Business Plan composed of the Strategic Plan, the Tactical Guidelines and the Operational Plan. The Strategic Plan defines the mission, vision, fundamental policies and guidelines and strategic objectives. A brief business challenge will be discussing the vision, currently with a 2020 horizon.

The main tool for the elaboration and execution of this plan is the Balanced Scorecard (BSC), which presents, in addition to the strategic objectives, goals and business indicators formalized and published through the Tactical Guidelines. To subsidize the elaboration of its strategic map (BSC), the SWOT analysis methodology is used, which considers different scenarios, environments and trends, including its impacts, risks and relevant opportunities.

Process management and project management are also supported for the preparation of the Operational Plan for the next five years. In relation to processes, there is a transversal alignment of the flows to the other management elements. Regarding projects, there is a methodology that should be used for proposition, monitoring and evaluation of the physical and budgetary performance of business projects.