Goals and budgets are assigned down through the organization structure hierarchy. The bottom level Organization Unit then participates in the translation of company goals into work objectives, by defining specific targets for its Business Function. An appropriate portion of the Organization Unit's budget is allocated to the Business Function in the form of resources needed to accomplish the work.

As shown on the diagram, two "direction and control" processes are involved in translating the organization unit's goals and budgets into Business Function work.
©1995-2012 Ackley Associates   Last revised: 12/10/10