Öz
Strategic management which determines goals and purpose of institutions towards its future and determines the requirements to reach these goals, is a modern management technique. Moreover, this type of management includes activities to harmonise between opportunies and threats about external environment and internal resources and skills of institution. These activities consist of organizations’ ‘weaknesses and strenghts’ and ‘environmental opportunities and threats’ by taking in consideration the relations with competitors. On that sense, strategic management that aims the continuity and reaching the strategic goals of institution, is a kind of management by adapting the institution swiftly to changing environmental conditions. On the other hand, strategic plan as an essential part of strategic management consists of participation of employees in institutions, complete supports of managers, and entire efforts to get result. It is performed to reveal an accessible and desirable future. Moreover, it sets ground for accountability. Within this context, practices of strategic planning in public institutions will be examined in Turkey case in this study. Within the scope of Public Financial Management and Control Law of 5018 which is the legal framework of strategic management, making a stragic plan of public institutions and practice processes is going to be evaluated and the problems about this issue is going to be presented with the solution offers.