2. Business planning
2.1 Planning approaches
Planning aims to program outlets and resources, to forecast performance and to anticipate the company's value over the foreseeable duration (predictability horizon) of its sustainable competitive advantages.
Approaches to corporate planning have been renewed since the end of the "thirty glorious years" (1973). Mintzberg distinguishes the following "schools of planning":
trend (known as "Club of Rome"): extrapolation into the future of past trends in a certain universe) ;
scenarios: alternative projections under certain assumptions in an uncertain universe;
Integrative: coordination of planning, programming, budgeting and...
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Bibliography
Standards and norms
- Quality management systems – Basic principles and vocabulary (classification index: X50-130) - NF EN ISO 9000 - 2005
- Quality management systems – Requirements (classification index: X50-131) - NF EN ISO 9001 - 2008
- Environmental management systems – Requirements and guidelines for its use (classification index: X30-200) - NF EN ISO 14001 - 2004
- Environmental management systems – General guidelines...
Regulations
Loi n° 2003-706 du 1 er août 2003 de sécurité financière [NOR : ECOX0200186L] (JORF n° 177 du 2 août 2003, page 13220)
Law no. 2001-420 of May 15, 2001 on new economic regulations [NOR: ECOX0000021L] (JORF no. 113 of May 16, 2001, page 7776)
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