This document outlines Emirates airline's strategic planning process. It discusses two levels of planning - strategic and tactical. Strategic planning focuses on exceeding competition in the Middle East and Gulf regions. Tactical planning covers products, equipment, and services. The stages of planning include corporate, divisional, and business unit levels. A SWOT analysis identifies strengths like customer loyalty, while opportunities include expansion in Africa and America. Weaknesses include cost effectiveness. Decreasing fuel prices would lower expenditures and enhance cost effectiveness, allowing investments in expansion.