The tree diagram starts with the Long –Term Objective as follows.
LONG-TERM COMPANY OBJECTIVE (Double company revenues in two years through market development and market penetration. (Current revenues are $2 million.))
DIVISION 1 ANNUAL OBJECTIVE (Increase divisional revenues by 40 percent this year and 40 percent next year. (Current revenues are $1 million.)
R and D annual objective (Develop two new products this year that are successfully marketed.)
Production annual objective (Increase production efficiency by 30 percent this year.)
Marketing annual objective (Increase the number of salespeople by 40 this year.)
Finance annual objective (Obtain ...