business strategy
Budgets must follow plans.
A good plan (place a lot of emphasis on the "good.") is the best tool that managers have for managing their day-to-day operations.
Check the following statements that are "true" of your planning efforts:
Line managers create the plan
The plan has specific measures
The plan is communicated to all
Regular, follow-up meetings occur
Budget follows the plan
The plan is written
Many people participate in the plan creation
Planning is an ongoing process
Plans continue to evolve through the year
People get excited about the plan
If you do not check 10 "trues," consider modifying your planning process.