Strategic Planning and Management Control: Systems for Survival and Success

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Lexington Books, 1986 - Business & Economics - 255 pages
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Contents

Planning and Control in Organizations The Need for New Perspectives
3
A Framework of Planning and Control
9
Relationship between Planning and Control
13
Anthonys Perspective
16
Organizational Context
23
Types of Organizations Implications for Planning and Control
25
Greiners Model
26
Implications for Planning and Control
32
Characteristics of the Sales Budget
150
Characteristics of Staff Function Budgets
159
Special Techniques for Staff Departments
162
The Master Budget and Operational Plan Formulation and Review
167
Defining the Horizon
168
Formulating the Operational Plan
170
Time Dimension
179
Performance Review
180

Strategic Planning in Functional Organizations
37
The Scope of the Strategic Planning System
39
SPS Components
41
Factors Influencing SPS Design
42
The Output of the Strategic Planning System
45
LongTerm Objectives
48
Competitive Strategy
49
Organizational Policies
54
Needed Resources
55
Key Assumptions
56
The Process of Strategic Planning
59
Dimensions of Strategic Choice
72
Timing Decisions
78
Managing the Strategic Planning System
83
Role Options
84
Planning Managers Profiles
85
Selecting the Appropriate Roles
87
Management Control in Functional Organizations
89
The Structural Foundations of Management Control
91
ProcessOutput Matrix
92
Applying the Matrix
93
The Design of the Information System
103
Identifying Information Requirements
104
Principles of Design
108
Format Design
113
Routing the Reports
115
Examples of Reports
116
Determining Performance Expectations Standards and Budgets
121
Budgeting for Responsibility Centers
131
Line and Staff Budgets Special Characteristics
145
Planning and Control in Complex Organizations
189
Planning and Control in Divisionalized Organizations
191
CorporateDivisional Linkages
193
Divisional Measures of Performance
195
Planning and Control in Conglomerate Organizations
199
Managing Business Portfolios
200
Maximizing the Value of the Organization
201
Measuring Subunit Performance
204
Organizing for Planning and Control
206
Administrative Systems to Support Planning and Control
207
The Capital Budgeting System
209
Defining the Process
210
Impact of Organizational Types on the Nature of the Process
212
Relevant Techniques
213
Supportive Systems
218
Applying the Dimensions of Strategic Choice
220
Applying ValueBased Planning
222
Recognizing Risk Characteristics
223
The Strategic Issue Management System
225
Designing the SIMS
226
Systems in the Context of Strategic Management
231
The Administrative System in a Corporate Context
234
The Process of Implementation
239
Introducing the System
240
Assessing System Effectiveness
242
Guidelines for Greater Effectiveness and Efficiency
244
Index
247
About the Author
257
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