Many organizations have applied the traditional Information Strategy Planning methodologies to planning knowledge management. This approach, however, cannot sufficiently realize the strategic value of various kinds of knowledge. To overcome above problems, this research classifies knowledge according to its features and identifies characteristics of each knowledge category. And then, structured Knowledge Strategy Planning methodology, $P^2-KSP$, is proposed. With $P^2-KSP$, an organization can identify organizational knowledge and develop KM architecture from both perspectives of the performance measurement system and business processes.