Online from: 1993
Subject Area: Organization Studies
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|Title:||ALIGNING MULTIPLE TIME HORIZONS AND MULTIPLE FUNCTIONS IN STRATEGIC PLANNING AND BUDGETING|
|Author(s):||Elliott Jaques, (George Washington University), Charlotte Bygrave, (Bygrave Associates), Nancy Lee, (Requisite Organization Associates, Inc.)|
|Citation:||Elliott Jaques, Charlotte Bygrave, Nancy Lee, (2001) "ALIGNING MULTIPLE TIME HORIZONS AND MULTIPLE FUNCTIONS IN STRATEGIC PLANNING AND BUDGETING", International Journal of Organizational Analysis, Vol. 9 Iss: 3, pp.257 - 271|
|Article type:||General review|
|DOI:||10.1108/eb028935 (Permanent URL)|
|Publisher:||MCB UP Ltd|
|Abstract:||The time horizons for setting out strategic plans have never been established in principle, and hence vary widely over one, two, three, five, ten, fifteen, twenty years and more. This paper presents a total system of planning horizons at one, three, seven, twelve and twenty-five years. Each time horizon is linked to a specific organizational layer. The larger the organization, the longer is the top-level planning horizon. The larger time horizons encompass the shorter, so that, for example, the CEO of a large corporation can set the corporate strategic plan in terms of a 25-year plan, with corporate strategic milestones at twelve years, seven years, three years and one year. Every subordinate function can be planned in the same way.|
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