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  • May 1987 (Revised February 2000)
  • Case
  • HBS Case Collection

Codman & Shurtleff, Inc.: Planning and Control System

By: Robert L. Simons
  • Format:Print
  • | Language:English
  • | Pages:17
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Abstract

Detailed description of the planning and control systems in use at Johnson & Johnson. Focuses on the actions of managers in one subsidiary in revising budget targets. Illustrates intensive strategic planning and financial planning process in a large, decentralized company. Includes interviews with the president and senior executives concerning benefits of the system. Raises issue of the role of formal control systems in decentralized organizations.

Keywords

Strategic Planning; Planning; Forecasting and Prediction; Accounting Audits; Budgets and Budgeting; Business Strategy; Financial Management; Business or Company Management; Management Systems; Public Administration Industry; Financial Services Industry

Citation

Simons, Robert L. "Codman & Shurtleff, Inc.: Planning and Control System." Harvard Business School Case 187-081, May 1987. (Revised February 2000.)

About The Author

Robert Simons

Accounting and Management
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