Putting modularity in business planning and control

The use of modules in constructing corporate planning systems has been reported by companies such as I.B.M. Xerox, and Standard Oil of New Jersey. The modules may be of organizational units, or of functions such as production, distribution and finance. Modules may also be used for different types of calculations and for generating report output. A module is quite simply a standard unit. Modularity becomes more important as systems grow large, because it is one means of keeping order within large systems. Modularisation is a key concept in structuring large systems, and a useful approach to use in designing procedures for Corporate Planning.