Which Managers Plan?

          To some degree, planning is the responsibility of managers at all levels. Even so, basic decisions are not made by all managers. Top management carries the responsibility for making most long-range plans. But top management also must approved the yearly short-range budget, as well as other short-range plans.
          Any managers may receive a planning assignment at any time Middle management is responsible for developing most of the short-range plans mentioned above. And supervisory managers contribute to short-range plans for their areas of responsibility by suggesting ways to solve technical problems or by establishing practices and standards. Then, too, any managers or other employee may make suggestions to the firm - through the suggestion box or other established ways; these can make a significant contribution to future planning decisions.