Quy hoạch lý thuyết Tại sao kế hoạch? Nhiều người sẽ nói rằng kế hoạch đó là không cần thiết và họ nhận được mà không có nó. Điều này có thể được sử dụng tốt trong một số trường hợp, nhưng môi trường là phức tạp, nó sẽ dẫn đến thất bại. | PLANNING THEORY PLANNING STYLES SCENARIO BASED A very advanced type of planning of which Shell is perhaps one of the leading exponents. It involves agreeing future likely scenarios and then analysing the impact on the business and the action required to counter adverse consequences. These scenarios can then be weighted by probability. A best-fit path can then be charted between the most likely to occur with contingency plans for action should one scenario develop strongly. It is an excellent method of quantifying uncertainty but often involves the use of very complex models and analysis techniques looking quite far into the future. It is therefore inappropriate for most businesses and is more strategic than tactical. Where large capital investments are planned however this method can yield substantial benefits over others. PLANNING THEORY PLANNING STYLES ECONOMIC VALUE ADDED This approach is heavily dependent on numbers. It focuses on the return on the capital used by the business less the cost of that capital. This is usually calculated as a Weighted Average Cost of Capital equity and debt WACC . It is used by inter alia Coca-Cola Siemens Procter Gamble and many others. The key determinant is whether the activities create value over and above the cost of capital or consume or destroy value. In other words do they increase the value of the organisation at the end of the year Planning is carried out to ensure that activities beat this measure. Those using it claim heady success in increased business focus. It has shown some surprising results in many organisations challenging some long-cherished assumptions about where true value is generated. It started in the USA then spread to the UK. It has latterly found a degree of reluctant acceptance in continental Europe as private shareholders have become more prominent. It is particularly useful in large organisations with many business units. PLANNING THEORY PLANNING STYLES BALANCED SCORECARD This approach is an attempt
