| Abstract: | This article records some important results of an extensive empirical investigation in GFR. In so doing the structure and the stage of development of Corporate Planning and Control Systems in 355 industrial companies were analyzed—in addition other systems were investigated. Within the context of the planning and Control Systems, the multi-echelon organization of the system, the time scale and the differentiation of the plans as regards content, co-ordinated planning between various management levels (multi-echelon co-ordination) as well as the harmonization, adaptation and formalization of the plans and the planning, were investigated. Furthermore the content of the planning— for example, objectives, programmes, resources, and budgets—, the various sectional plans of the company, the organizational units, information as well as the interrelationship between the different management levels as regards information and the instruments for planning and control, were surveyed. In relation to the other systems, the organization, information, and management development systems as well as the general management system were analyzed.Within the context of the empirical investigation the structure and developmental stage of Planning and Control Systems in 355 industrial companies in the GFR were analyzed. As the basis for the empirical study a technological concept for Planning and Control Systems was worked out, which is based on a comprehensive planning and control theory. |
