Abstract
At present, society is in constant evolution due to technological changes, but also cultural, intellectual and educational transformations. Given this, government universities have had to create plans with a prospective vision, which allow them to face economic, political and social challenges to continue responding to their organizational structure and mission. It is for this reason that the purpose of this document is to carry out an analysis the main theoretical orientations that support the planning, the design of the institutional plans of the Higher Education Centers (HEC) to address the administrative issues that the management will face in the future. For this, primary and secondary sources were used that served as a basis in the development of the study.