Long- and Short-Term Planning

  • Ernest Laidler
Part of the Institute of Cost and Management Accountants book series


Because of present turbulent economic conditions it behoves those who control commercial or industrial enterprises to consider the future and to try to foresee likely changes in the business environment. Will it be possible for the business to expand or, at least, to maintain its present position? What difficulties are likely to arise, and when? How can they be forestalled or surmounted? As the eyes of the marine navigator scan the prospect as far as the distant horizon, so must the business planner look to his ‘horizon’, which is the time span within which events relevant to him can reasonably be foreseen.


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Copyright information

© Ernest Laidler 1976

Authors and Affiliations

  • Ernest Laidler

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