Planning procedures in German companies—Findings and consequences

Abstract

Planning is characterized by the extent of planning and the chosen planning procedure. The planning procedure consists of a model for goal formulation and of specific planning attributes. Data is given which reflects the planning procedures in German companies and the driving forces responsible for the choice of planning procedures. In addition to presenting some descriptive statistics, the article suggests guidelines for the selection of appropriate planning procedures. In particular, it presents four promising patterns as planning procedures suitable in specific situations.