I disagree with the OP for the sole reason that a clearer definition of 'strategy' was not used. With this I would like to bring my opinion on the matter to the table. First let us define the different kinds of 'strategy' that were shown in the manga. Personal strategy, team strategy, and large group strategy. In each of these VERY different types of situations I will discuss candidates for the top spots.
When it comes to analyzing and strategizing for yourself, the two best are Sasuke and Minato, but not in that order. Rather, in the situations where they excel: Sasuke is the best in the "duel" subset of personal strategy, and Minato is the best at overall personal missions. In Sasuke's case, most, if not ALL of his fights that he showcased his skills as a ninja best were the ones that involved himself dueling against another single ninja (Naruto, Orochimaru, Deidara, Itachi, Raikage, Danzo.) However, it is important to note that in all of these fights Sasuke won at great cost of his own body, and this is where the genius shows. He is able to formulate plans, in the midst of these duels that, while having him receive wounds, completely destroys the opponent. It was even mentioned that the ability to create plans and use his BODY as the diversion to land the fatal blow was actually part of his deadliness. Minato may be a strong duelist, but he died, and Sasuke has not, and that is the only reason that he is not the best. However, overall Minato is the best at personal strategy as shown through his feats (taking down the rock forces alone, forcing Tobi to withdraw, etc.)
Next is team strategizing, and I mean small teams. In this category alone I agree with the OP that Kakashi is the best, because he has shown outstanding results in ALL forms of teams. He has been under captain (Minato) command until he became Jounin, so he understands the subordinates' roles in a team, he has been a Jounin captain himself (mission that lead to him getting sharingan) so he understands the regular force's captain role in the team. I mention 'regular' forces, because Kakashi then joined the Anbu and repeated the process, first as an Anbu squad subordinate, and later on becoming an Anbu squad captain for years. Then Kakashi graduated team 7 and became their jounin teacher/commander, teaching them and directing them on E-A team missions, and later on village defending level team missions (small squad of Akimichi against Pain) and currently world saving small team. So, in all, Kakashi has had experience at ALL levels of the military in Konoha and commanded in all of them. This is very rare, and in fact, he is the only mentionable character to have been in all branches and commanded teams in all. So Kakashi is the best at small team strategizing.
Lastly is big group strategizing, and without a doubt Shikaku is the best at this, because he was 1)the head strategist for the war, 2) able to think of a plan to restrain the ten tails, and most importantly 3) after not being able to predict that there were different stages to the ten tails and that it would grow and burst out of it's restraint of cement, create a NEW strategy that utilized the ENTIRE army's combatants WHILE under the pressure of the knowledge of his own inescapable destruction via bijuudama. And it did lead to Madara and Obito being ripped from the helm of the tentails. No one else comes close, except for Shikamaru, who comes in second.
This is my opinion on the topic, what do you think?
