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Essay text:
The planning process is a time to brainstorm, to share knowledge about events and activities that impact the business and to think creatively about the future. If the process is initiated at the executive level and then carried down to departments and business units throughout the organization, the resulting document becomes a unified plan of action that everyone in the company understands and uses for business decision-making. Department managers can work with their employees to develop individual performance objectives that roll up to departmental objectives and these roll up to corporate strategic objectives...
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