ACCA/CAT

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3.2 The nature of strategic planning

Strategic planning is characterised by the following:

§ Long-term perspective.

§ Looks at the whole organisation as well as individual products and markets.

§ Sets the direction of the whole organisation and integrates its activities.

§ Considers the views of all stakeholders, not just the shareholders’ perspective.

§ Analyses the organisation’s resources and defines resource requirements.

§ Relates the organisation to its environments.

§ Looks at gaining a sustainable competitive advantage.

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