Issues in implementating strategic planning in higher education management are considered, along with successful strategies and problem areas in implementing an integrated planning and budgeting process at DePaul University, a comprehensive Catholic university. Key implementation issues are as follows: (1) maintaining an organizational balance between a centralized and decentralized decision process, (2) ensuring compatibility between the strategic planning model and the institutional culture, (3) emphasizing an action orientation, (4) involving line managers in developing plans, (5) making incremental improvements as opposed to strategic leaps, and (6) integrating planning and budgeting. At DePaul University, successful strategies involved leadership, organizational strength, staff support, communication, linkage between planning and budgeting, and reliance on the expertise of line managers. Concerns are related to academic governance and responsiveness to a centrally-initiated planning process, sufficient time for consultation, and the need to integrate academic program review with the planning process. (SW)