Case | HBS Case Collection | July 1996 (Revised December 2001)

Becton Dickinson--Designing the New Strategic, Operational, and Financial Planning Process

by Robert L. Simons, Antonio Davila and Afroze A Mohammed

Abstract

Describes management's attempts to design and install a sophisticated planning and control system in an international company as it changes its strategy. Issues of strategy implementation, accountability, and performance measurement are at the core of the analysis, as managers confront difficulty and resistance in using the system for "strategic, operational, and financial" control.

Keywords: Organizational Change and Adaptation; Strategy; Business or Company Management; Corporate Accountability; Governance Controls; System; Performance Evaluation;

Citation:

Simons, Robert L., Antonio Davila, and Afroze A Mohammed. "Becton Dickinson--Designing the New Strategic, Operational, and Financial Planning Process." Harvard Business School Case 197-014, July 1996. (Revised December 2001.)