From CAM-I Wiki
Cast in Stone although business conditions are always changing
Then, follow the heading link to a page that discusses each issue. The page includes viewpoints and recommendations pertinant to the issue. You can also add your input to the issue page.
- More important for compensation than profitability
- Lack of relevance during execution
- Cast in stone although business conditions are always changing
- Managers held accountable although assumptions/numbers are out dated
- Provides a touchstone or baseline
- Final decisions made on old information
- Lower level cannot communicate to upper levels
- Not understood that planning is continuous
- Business cycle may not be synched to the P&B process
- Focus on short term only.