Report on Long Range Planning Issues Pertinent to the Navy Accounting and Finance Center

摘要

Strategic planning is an essential activity in all organizations, however, the process of planning itself is by no means a standardization function. No single, best method of planning exists to guide managers in preparing for the future. In preparing this report, several information sources were researched. Numerous technical articles from leading business journals were reviewed which described current planning practices in the private and public sector. The literature reviewed was chosen based on its timeliness and direct relevance to the planning effort at NAFC. In particular, the topic of management information systems (MIS) planning was considered to be of specific importance in this selection process. These articles are discussed further in this report and are referenced throughout the text. A formal bibliography is contained in Appendix A. To determine what comparable financial management systems planning techniques were used by other organizations in the federal government, thirteen interviews were conducted by The Orkand Corporation with planning personnel in a variety of Department of Defense (DOD) and other Federal agencies. The interviews were with either the director of a formal strategic planning unit or an individual in a key administrative position.