With the dialectic method help, the author analyses the steps by which has been done the nursing care planning of the nursing assistance in nursing units of a school hospital and the agents that have contributed for the tentatives not to be concreted. Such analysis has resulted from the contrantment between the THESIS (theoric proposition idealized from a pertinent literature raising) and the ANTITHESIS (what in reality is believed to happen in the nursing assistance planning systematic). The steps considered by the author as controllable in the process have been identified for ten years of nonsyste-matic observation, completing a total of thirty tentatives. The proposed reflection in the study represents an important subsidy for the identification of the agents that contribute for the discredit existent today related to the utilization of the nursing planning assistance as a work systematic.