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

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.

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.

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.

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 to be$?"$