Today, organizations can not be programmed with regard to the competitive environment, but their implementation is also very important, and if the program is implemented properly, the desired results can be achieved. However, the most common reasons of firm bankruptcy are linked to wrong implementation and that’s why implementation is often defined as the Achills heel of the strategic management process. In terms of the objective, the study is a descriptive work, an applied work in terms of usage. Therefore, in this study, we have looked at the set of factors that make strategic plans fail in practice. In this study, the set of effective factors in the failure of the programs is classified in the table with all the details. In the end, due to these factors, a set of operational strategies has been proposed.