Check out this Harvard Business Review blog post and all the comments. http://blogs.hbr.org/cs/2013/02/dont_let_strategy_become_plann.html
A very interesting collection of thoughts, from which you can deduce that strategy is probably the most over-used word in business, while also being the most misused and misunderstood. I have found that by critically examining the motivations of your business, your customers and your employees, you can take great strides towards understanding how you need to move the business forward. Clarity of thought here makes the subsequent planning process much easier and more productive.
Terry Lawlor 