This study addresses conceptual aspects of planning and their relationship with management, as outlined in the strategic-situational approach of Carlos Matus. Interest in the relationship between planning and management arises from reflection on theoretical works in the areas of planning (particularly health planning) and administration and management, each of which has evolved as a separate area of knowledge. Recently, however, there has been more explicit exchange of ideas and beginnings of dialogue between these two areas. Contributions arising from Matus' strategic-situational approach indicate possible areas of articulation between the perspectives of these two schools. In order to identify specific problems and concerns which link administration and planning, this study begins with a few brief considerations related to today's administrative impasses and perspectives, particularly in the public sector in Latin America. In keeping with our objective, the central axis of the adudy is the concept of planning and management proposed by Matus, including the so-called "times for situational planning" emphasizing tactical-operational aspects, one approach to decision-making - a key question in management.
Decision Making; Situation; Knowledge; Calculation; Action