The business planning process: maintaining strategic fit

A wide range of business planning processes have been offered by academics and practitioners alike, yet little has been said about how firms should go about changing their process when managers perceive it to no longer be effective. This paper uses a recent change in the business planning process by a US manufacturing firm to examine how the planning process can be effectively changed. In particular, the matching of the process to the current internal and external conditions the firm is facing is emphasized. Copyright (C) 2007 John Wiley & Sons, Ltd.