RESUMO
Today surviving of the organization in variable environment and restructuring of the health system needs thoughtful and deliberate planning. Strategic planning gives direction to the organization for achieving goals and mission and improves organization efficiency. It recognized unused programs and repetitive efforts and eliminate them. Strategic planning focuses on resources for improvement of services and coordination of activities. It helps to organization for adaptation with external variable environment and helps to recognition of strengths, weaknesses and also opportunities, threats in the market. Thus synchronously with technology needs and increase of government participation in health care services, managers of health services should be especial attention to strategic planning for achievement of long term goals