共查询到20条相似文献,搜索用时 15 毫秒
1.
Gerald Nadler 《Long Range Planning》1978,11(6):67-78
This paper examines the, often disregarded, fact that the very inprecision of language often obscures basic underlying conceptual differences between corporate planning as expressed in theory and in practice. Few of the claims that confusions result both from a lack of explicit definitions and from the lack of differentiation between ‘theories of planning’ and ‘theories in planning’.
The purpose of this paper is to propose such a theory of corporate planning through discussion of the following topics: (1) Problems in concepts of corporate planning; (2) The concept of an approach of corporate planning; (3) Propositions that form the basis of a theory or model of planning, relying heavily on a systems framework; and (4) a proposed corporate planning system. 相似文献
2.
It has long been suggested that a firm's social responsiveness is a function, in part, of the state of the economy. Could it be that corporate social involvement is only feasible when the economy is healthy? Data from 183 major corporations suggests that via social forecasting, social responsiveness is: (A) a vital part of many corporations' strategic planning efforts, (B) not de-emphasized, but possibly encouraged, during down turns in the economy, and (C) receiving greater attention each year by numerous corporations. 相似文献
3.
Egbert F. Bhatty 《Long Range Planning》1981,14(1):60-72
The past decade has seen the publication of a considerable amount of research into the corporate planning practices of industrial giants. More recent work has investigated corporate planning practice in small businesses. However, little attention appears to have been paid to actual practice in medium-sized companies. This article reports the results of a study designed to investigate corporate planning practice in medium-sized companies in the U.K. The results show that while corporate planning is widespread among medium-sized companies, it is not the well-balanced and integrated system envisaged in the literature. Also, the majority of chief executives are not truly satisfied with corporate planning as practised in their organizations, but are, at the same time, largely unable to suggest changes to make corporate planning more effective. This points clearly to a need for action by researchers and consultants in the area. 相似文献
4.
Ralph Horwitz 《Long Range Planning》1979,12(1):62-66
Corporate planning is accepted by some as being an effective, efficient, and feasible means of charting the path an enterprise takes through the future. In this paper the author questions both the concept and the contribution of corporate planning. The author examines not only the problem of budgetary analysis within a planning process but also questions the ability of corporate planning to provide the necessary perspective of the future in any identifiable or probabilistic sense. The author postulates ‘the guts of corporate planning’. In the author's own word conceptual critiques ‘may be defined as setting up your own straw man in place of the other fellow's sawdust totem’. However, this paper presents some controversial yet fundamental criticisms of the current concepts of corporate planning. It is for the reader to judge whether the straw or the sawdust is deepest. 相似文献
5.
W. L. Abernethy 《Long Range Planning》1974,7(6):49-52
The theme running through this article is a plea for realism in the preparation of corporate plans. The author outlines his views on corporate planning: the steps taken by the Greater London Council to introduce corporate planning supported by a programme budgeting system are described, and a summary is given of how the planning process operates.
The effect of the current industrial, financial and economic difficulties on corporate plans is discussed, and a note of warning sounded about the utility under present circumstances of corporate planning. 相似文献
6.
Today there are nearly 2000 corporations in North America and Europe either using, developing, or experimenting with some form of corporate planning model. With the emergence of this new and rather substantial interest in the methodology of corporate planning modeling, there appears to be a definite need for a conceptual framework which can be used to design and implement computer based planning and modeling systems.In this paper the authors describe a collection of elements which they believe to be of critical importance in designing a corporate planning model. Their objective is to develop a set of criteria for not only designing a planning and modeling system, but a set of criteria which can also be used to facilitate the evaluation and comparison of alternative planning and modeling systems.There are over 50 planning and modeling software packages on the market today. These include systems such as BUDPLAN, COMOS and SIMPLAN. This paper attempts to provide the reader with a convenient checklist of possible features to consider in either designing one's own system or selecting an appropriate software package. 相似文献
7.
MF Cantley 《Omega》1973,1(1):55-77
This paper is about corporate planning, seen primarily but not exclusively from the viewpoint of operational research. The reasons for the rise of interest in corporate planning are examined, as are the contributions which O.R. has made or can make to corporate planning problems. An abstract discussion of these problems concentrates on those posed by increasing “connectedness” in the environment. After comparing the responses of the “commonsense manager”, the model-oriented operational researcher, and the cybernetician, the question is posed: “How can the operational researcher or planner enhance the adaptive capability of his organization?” A case study illustrates one possible form of solution, the “modular” approach; and another, the “zoom-lens” is outlined. The relevance of global system modelling to the widening problems of the corporate planner is also considered, and related to the concepts previously discussed. 相似文献
8.
Corporate Long Range Planning began to be fashionable in Britain in the 1960's. Now it should be possible for the managers which pioneered this development to analyse their experience for the benefit of others. This article reports the results and conclusions from a detailed study of corporate planning in 27 major British companies, each with 2–8 years experience. The aim was to discover why organized planning was introduced; what factors affected its development and what results were achieved. 相似文献
9.
R L Hayen 《Long Range Planning》1983,16(5):111-122
Corporate planning models frequently consist of integrated pro forma income statements, statements of financial position, and cashflow statements. When implemented by utilizing computer-based planning systems, these models allow managers to explore potential decisions in ‘what if?’ planning analyses.The logic of an integrated financial statement planning model can be arranged following either a ‘funds needed to balance approach’ or a ‘direct approach’. With a funds needed to balance approach total assets are set equal to total liabilities plus equities to satisfy this fundamental accounting identity. Logic in such models is often difficult to validate. In the direct approach, total assets are calculated independently of total liabilities plus equities providing an extremely strong test for model validation prior to using the model to assess ‘what if’ alternatives.In this paper, the author discusses the logic of integrated financial planning models and their implementation with computer-based planning systems. The funds need to balance approach and the direct approach are described and contrasted to assist corporate planners in evaluating and selecting a method for constructing the logic of corporate planning models. 相似文献
10.
Harold W. Henry 《Long Range Planning》1977,10(5):40-45
As the world about us changes, managers in all types of institutions try to cope in a variety of ways. In the early 1960s, many corporate managers realized they could not make sound decisions about future business activities in an expedient, reactive manner because their firms were growing very large and complex with new technologies, products, markets and competition to deal with. As a result, formal planning techniques which had been used in narrow functional applications were introduced on a much broader scale and formal long-range planning became popular. New corporate planning functions appeared in many companies, as well as new staff planning specialists and planning executives. The author conducted a field study on the design of these systems in the mid-1960s and he argues that they showed great promise for improved management.With this history in mind, we might ask why such subjects as ‘planning techniques’ and ‘problems of implementation’ are still topics of concern. It would seem that such techniques would be well known and established in most firms after 10–15 years. However, this is not the case, for during a second field study of corporate planning systems which was completed in 1976 the author found that many corporations, including some of the largest ones, had redesigned their planning systems in the early 1970s, essentially making a fresh start at formal long-range planning. (See Table 1).From his recent field study the author concludes that all corporations experience problems in implementing and using a formal planning system. The nature of these problems and some possible remedies are the subjects upon which this article focuses. 相似文献
11.
John D. Vincent 《Long Range Planning》1980,13(2):60-66
Most standard textbooks identify three essential elements of effective corporate planning: an information input of appropriate depth, critical appraisal of the company's relative position and application of advanced evaluation techniques. Extension of the vision period, for long range or strategic planning, will unavoidably introduce further complexities into these constituent routines of corporate planning as well as into the strategic decision making process. The author reviews the long term outlook for paper and board suppliers and users and points out the strategic advantages of these basic materials. 相似文献
12.
P.M. Rossiter 《Long Range Planning》1979,12(1):17-21
It has often been said that corporate planning is an art which, like all art perhaps, means all things to all men. As other papers have attempted to do this approaches the concepts of corporate planning in an analytical manner and illuminates a number of approaches which the author considers to be preferable. The problems of corporate planning in Dunlop Limited are then analysed and the author's own experience of corporate planning in that company are utilized describing a practical and comprehensive system. 相似文献
13.
J.C. Camillus 《Long Range Planning》1975,8(3):33-40
While empirical studies indicate that formal planning influences corporate effectiveness, no systemic understanding exists regarding how and why formalization of the planning activity affects corporate performance. This article proposes a framework for analyzing the impact of formalization on the quality of the planning exercise.It is suggested that by formalizing the planning activity, certain benefits accrue which cannot result from informal planning. Also, the intrinsic purposes of planning are furthered in several ways by formalization. However, there are also disadvantages resulting from formalization, some inherent and some arising from faulty design. The consequences of formalization with respect to the generally accepted purposes of planning are examined and a checklist intended to help designers develop more effective formal planning systems is proposed. 相似文献
14.
Ronald J. Kudla 《Long Range Planning》1976,9(4):82-93
This paper focuses on several specific areas in corporate planning which heretofore have received limited attention in the literature. These areas include perception of a need for planning, analysis of planning from a process viewpoint with particular emphasis on organizational structure, and elements of effective planning. Data on which conclusions are based were developed through structured in-depth interviews with key planning executives of 14 large corporations in the Pittsburgh Metropolitan area.The study determined that the most prevalent event associated with perception of a need for more formalized planning was a change in top management. The emphasis on planning usually arose from three sets of factors—organizational, external, and performance. The typical planning process involves establishing corporate goals and objectives, setting environmental premises, collecting information and forecasting, establishing divisional goals and objectives, developing divisional plans, and revising objectives and plans if objectives are not met. The major participants in the planning process are top management, the corporate planning department, divisional general management, divisional staff groups, and intermediary planning groups.The study identified necessary conditions for effective planning which included planning knowledge and skills, planning climate, psychological commitment, and effective group behavior. The study also includes a discussion of planning weaknesses, current trends, and recommendations. 相似文献
15.
Joel M Stern 《Omega》1974,2(1):11-32
One of the greatest dangers in corporate financial planning is failing to separate investment decision making from financial policy, because poor quality investments can appear to be desirable as a result of the particular financing vehicle employed. Management's focus of attention should not be rates of growth and earnings per share or return on net worth. Rather, the most important measure of corporate performance is the rate of return on total capital employed. The paper identifies the dangers of employing an earnings per share criterion for evaluating corporate performance, and suggests an alternative: focusing on a company's free cash flow, net operating profits after taxes minus the amount of new capital investment required in order to generate future profits. The author presents an analytical framework employing his free cash flow concept which can be applied to pricing and financing acquisitions. 相似文献
16.
Bernard Taylor 《Long Range Planning》1975,8(4):27-40
In recent years there has been a good deal of discussion amongst planning specialists and academics about the gap which exists between the theory of planning as set out in journals and textbooks, and the practice of planning in private and public organizations. Planners are continually complaining about the resistance to planning by top management and operating managers in divisions and departments.In this article the author aims to produce a reconciliation between theory and practice and to discuss what alternative strategies are open to planners in devising planning systems for their organizations.He suggests that the problem has its origin in the fact that corporate planning theory was first developed by management scientists as a total systems approach. Corporate planners have failed to sell an integrated planning system either as programme budgeting or as corporate planning. Research suggests that a management team can only adopt and implement a comprehensive planning system in very special circumstances, e.g. when the organization's survival is threatened, a new management team has been appointed and the staff of the organization are ready to accept radical change.In normal circumstances the planner is wrong to advocate a ‘root and branch’ solution. He must diagnose the planning needs of the organization and his objective must be not merely to establish a particular planning procedure but rather to discover how he can best improve the quality of management decisions.Recent studies on strategy formation indicate that the introduction of a formal planning procedure is only a partial answer to the problem of improving the quality of management decisions.The paper reviews various approaches to planning and considers how they relate to organizations with different strategic problems, with differing organization structures and various management styles. 相似文献
17.
Jonathan B. Welch 《Long Range Planning》1984,17(2):144-147
From a financial point of view the long-term ultimate goal of the firm is to maximize its stock price. A high P/E multiple keeps existing stockholders satisfied, reduces the chances that a corporate pirate will attempt to raid the company, and also facilitates the company's own acquisitions.Therefore, financial managers are especially interested in answers to the questions of if and how strategic planning can help to improve the price-earnings multiple. The results of the study summarized in this article answer the first question in the affirmative and give at least a partial answer to the second. Contrary to the conclusion of some other recent studies, this study finds a definite long-term financial payoff from strategic planning. Furthermore, it suggests that strategic planning may be more effective if it is conducted at the corporate rather than solely at the division level.If maximization of stock price is a corporate goal, delegation of strategic planning entirely to the division level may result in a high cost to stockholders. 相似文献
18.
Derrick A. Roper 《Long Range Planning》1978,11(5):32-40
The state of the corporate planning art in British Nuclear Fuels Ltd. was described in this journal by N.R. Geary1 in September 1973 just 2 years after Company formation. This article discusses more recent planning developments over the period to date during which the Company adopted a Divisionalized structure (from October 1974) and has been required to submit an annual Company plan to the Department of Energy (from November 1975). Background information on the origin and nature of BNFL and its business, and the particular features of the Company which reflect into the nature and method of its planning were given in the 1973 article and only a brief introductory updating of the Company position is included here. Subsequently the features and problems of BNFL's operating and developing planning system are described. Finally, messages arising from BNFL's planning experience to date which the author considers of general application and therefore of value to other practitioners of planning are listed. 相似文献
19.
B.T. Houlden 《Long Range Planning》1980,13(5):106-111
Among the most important problems facing corporate planners is that of data: its availability: the management of uncertainly and risk; data presentation etc. With the exception of several articles on forecasting methods, the literature of corporate planning contains little on the subject of data. The purpose of this article is to present some ideas which will encourage further debate. 相似文献
20.
Milton Leontiades 《Long Range Planning》1977,10(2):56-64
The planning literature ignores distinctions among types of plans and types of planners. Consequently, a systematic pairing of planners and a company's level of planning need is not well understood or implemented in practice. This paper provides two missing links in order to bridge this shortfall between theory and practice. One is a planning matrix which establishes six possible planning modes for a company based on its stage of development and management style. The second is a distinction between three types of planners who would be appropriate to each planning mode. The matrix plus the three categories of planners provides a new tool for management in its responsibility for planning the job of the corporate planner. In doing so, it also surfaces some underlying causes of organizational strain and stress associated with the corporate planner's position. 相似文献