5.1. Goal Congruence

We must keep in mind goal congruence, which is top management's viewpoint agreeing with the lower-level managers' viewpoint. Some of this activity could be misdirected if each manager assumes, as is human, that what is best for his or her responsibility center is best for the company. Therefore, the manager must consider general company goals and assumptions as a background for all planning activity.

The standard philosophy is that more is better; that is, more sales, products, fields of activity, profit, and return. Most businesses feel that ceasing to grow is beginning to die.

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