The cost of this technique for companies is very high, provided the employer has a suspicion that the manager who receives the preparation of Coaching can go to work in another organization. There are solutions for companies interested in this technique will benefit and not continue in that traditional model of management where it rests on the ability of the manager who is just to specify, organize, coordinate and, in particular, monitoring the performance of workers. The application of this technique would be of great benefit to enterprises, especially SMEs, since by their very nature, they tend to hire few managers. If implemented this technique in SMEs would have the advantage of having a highly skilled manager, capable of solving a lot of problems and with a great view of the present and the future of the company. Ela manager would be able to identify obstacles that limit the performance of people dissolve. The manager who will turn one knows Coaching build trust, responsibility and commitment, learning ability, impeccable performance and creativity. Executive Coaching correctly adopted allows the human resources to be more effective in coordinating actions, develop impeccable standards, be able to generate work in teams of higher levels of commitment to the mission and objectives of the company, creating a stimulating learning environment for excellence, learn the proper handling of conflicts and related from a new ethical basis, personal, business. It is a management development tool that takes place through a system of personal and career counseling for the subsequent impact on the organization. .