CHAPTER 24
Operating plans
This chapter is about preparing plans at lower levels of the organisation, which include critical areas such as marketing. Through some worked examples, the aim is to provide guidance on these aspects of planning.
Much has been made of the strategic decision process and the type of plans which are prepared for use at the company's highest levels. There is need for widespread participation of managers in the selection of strategy, and preceding chapters have suggested some ways of achieving this.
It is easy to argue that the strategic plan is the most important document the company possesses. From the use that top management makes of it this undoubtedly has some truth: yet it is rather like the argument that the roof ...
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