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The name of Cope Allman International may not mean anything to you but amongst other things the company is the world's largest lipstick container manufacturer, and manufactures engineering products ranging from high quality steel to do‐it‐yourself clamps; it sells fifty thousand dresses a week; is the largest manufacturer of amusement with prizes machines in the UK and has subsidiaries in a dozen overseas countries. How has this company, with sales of over £100 million, developed and how can effective financial planning and control be exercised in the light of such diversity ? Let us first look at the way the Group has evolved in order to appreciate the background to the present control system.

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