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7. Managerial Planning and Goal Setting.

��� Overview of Goals and Plans.
��� Goal is a desired future state that the organization attempts to realize.
��� Plan is a blueprint specifying the resource allocations, schedules, and other actions necessary for attaining goals.
- Goals specify future end; plans specify today`s means.
��� Planning is the act of determining the organization`s goals and the mans for achieving them.
- The planning process starts with a formal mission that defines the basic purpose of the organization, especially for external audiences. The mission is the basis for the strategic(company) level of goals and plans, which in turn shapes the tactical(divisional) level and the operational(departmental)level. Top managers are typically responsible for establishing strategic goals and plans that reflect a commitment to both organizational efficiency and effectiveness. Tactical goals and plans are the responsibility of middle managers, such as the heads of���(������)