Acknowledgements

An interesting fact came to light during the preparation of this book. I discussed its content with many senior executives. The people most willing to contribute were those working in enterprises with effective planning procedures in place. The least ready to talk about business planning were associated with organizations sharing at least one common characteristic. Their companies were, it transpired, all in financial difficulty. Some of these are big names in the corporate world. Could it be that there is a link between poor planning and poor performance? I think so.

Brief encounters with, and flashes of insight related to, these struggling corporations contributed to this book. An even greater contribution came from the many ...

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