Harvard Business Review: 3 Stumbling Blocks that Get in the Way of Strategic Planning
April 28, 2022
“But there’s a paradox, as Adrian outlined. Budgeting takes place within the context set by the strategic plan. The point at which the budget is set is the same point at which executive and shareholder expectations are put in place. Now circumstances change. And in a flexible planning environment so too does the strategic plan. What happens to the budget?”