Ideea ca planning-ul este un proces care se desfasoara pe mai multe niveluri, incepand cu varful corporatiei si trecand prin toate departamentele aferente, legate unul de celelalt prin misiunea si obiectivele corporatiste.
The idea that planning is a multi-level process, beginning at the top with corporate planning and going downwards through all divisions of the firm, with each subsequent level linked to the one above it by the over-riding mission and objectives of the corporation.
