A projection can be made conservative, bold or aggressive, with optimistical and pessimistic definition of scenes, combined with other diverse factors that can come to influence in the result of the company. 4? a demonstration of results, showing diverse pointers as, for example, time of return of the necessary investments, tax of profit, capital of necessary turn, taxes intern of return, liquid present value, determination of stated periods for the reach of objectives, amongst other information. Moreover, nothing it hinders that this planning is carried through by an administrator or economist, for example. The accountant also can, but, in this document, it he is not exclusive (in contrast of the finding based technician). 3.Concluso Certainly, either you an accountant (carrying through the planning countable-tributary of a Brazilian company of navigation, for example), a lawyer (in the defense of the rights of its customers, for example), or even though a public administrator (that she carries through works of fiscalization of the aquavirio transport, for example), the challenges will be great for a correct and acurada analysis of the practical situation that she involves the study and the minute examination of the economic-financial requistos established in the Resolution n 843-ANTAQ. We lock up the present analysis pointing that the search for a market of balanced aquavirio transport, beyond the regulatory landmark, also passes for good a practical one of the integrant ones of this economic activity. We wait, with these brief lines, to be contributing to clarify doubts that if present on so vast subject, that if configures of basic importance for Brazilian economy e, consequentemente, for the national partner-economic development. bibliographical 6.Referncias BRAZIL..