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ability board of directors budgeting business unit plans changes company executive Company Planning System corporate culture corporate management corporate objectives corporate planner Corporate Planning Director decisions division managers effectiveness evaluate the planning Evaluating the Company evaluation systems fectiveness formal evaluation formance functional plans FY100 Goals guidelines implemented improving the planning informal assessments input Inside Evaluations intangible internal evaluations judgment Key Appraisal Issue key managers long-range management style management's managers thought manufacturing measurable monitoring needs number of survey operating managers organization organizational outsiders performance appraisal personnel Peter Lorange planning and programming planning cycle planning function planning head planning techniques planning unit planning vice president plans developed portfolio review procedures process of planning recommendations Responsibility review meetings review the planning RIO documents Sector Planning senior management shown in Exhibit sibilities staff strategic business unit strategic planning process survey participants text continued third quarter top management