Each college foreign language department needs to use its limited resources with long-term goals in mind. Strategic planning requires the department to make sense of innovations in technology, present and future costs, enrollment trends, product life cycles, student characteristics, methodology, programmed or non-programmed needs, and vendors. In selecting a product and vendor, considerations include price, quality, service, reliability, credit, and shipping costs. Because all materials are used immediately upon receipt and/or stored, inventory control is an integral part of purchasing and materials management. Inventory should record quantitative and qualitative data on equipment, furniture, and books. Newer technologies deserve special attention in strategic planning. Because purchasing and materials management is successful only if the department uses funds efficiently, a budget strategy helps control expenditures. The distinction between actual and budgeted expenditures is important, and the budget variance report can help control the budget. The department must have a planning strategy or funds will be mismanaged and the focus of student instruction will be weakened. A 21-item bibliography is included. (MSE)