There's no room for guesswork at IBM

A planning and control system pervades the entire organizational structure at IBM. It serves as a primary communication link between corporate and operating unit management for establishing unit objectives and strategic direction, negotiating plan commitments, and measuring performance against plan. The bulk of the planning done within IBM is not only decentralized into the several operating units, but within any given unit, planning is further decentralized to the plant and laboratory levels. To place planning in perspective, it is necessary to examine the nature of the IBM's business, it's organizational philosphy and structure.