When an IS organization is viewed as a cost center$/$service provider:

a$.$ the strategic planning process is based on understanding the collective business plans for the next year and determining what those mean for the IS organization.

b$.$ the strategic planning process is typically directed inward and focused on determining how to do what it is currently doing but doing it cheaper, faster, and better.

c$.$ achieving alignment between the IS strategic plan and the rest of the business is less important than it would be if the IS organization was perceived in a different way.

d$.$ their strategic planning process is outwardly focused and involves meeting with customers, suppliers, and leading IS consultants and vendors to answer questions like "What do we want