This study aimed to analyze the potential of the model developed by Oliver (1991), in combination with Tolbert and Zucker’s approach of the institutionalization process (1999), to understand, analyze and act on the intensity of strategic responses to institutional pressures that result from demands posed by organizations’ budget elaboration process. In the field research we used the survey method, applying a structured questionnaire, analyzing the management group of a multinational company that manufactures inputs for durable goods. The study allowed us to map different strategic responses to institutional pressures and using Kruskal Wallis test for the sample under study, we identified responses that were associated with the fact of managers reaching their goals. Based on the identification of associations, this method can offer the conditions to identify possible actions able to improve the tactical planning process in this entity and support managers’ orientations and stimulate actions that can bring conflict situations, on the other hand, will allow the institutionalization process.