The text deals with a methodological problem related to Strategic Management as a management technology. At present there is a criterion at the level of administrators, that strategic management without human intervention could provide the strategies that would guarantee efficiency and effectiveness in the management of all types of organizations, today we know that this is not so, and that human resources must occupy a weighted place in the process of elaboration, implementation and control of organizational strategies. Taking the above as a reference in the present work, a proposal is made that can contribute to achieve improvements in the most efficient and effective management of administrative processes based on the strategic direction in sports organizations as a type of budgeted unit.