5 levels of planning

    1. Strategic planning (the summary of al the planning stages)
    2. Master planning (involving the translation of the planning cycle into description of the cross-functional plans)
    3. Project planning (involves the translation of the strategy into business projects and action stepts)
    4. Budget planning (involving the overall quantification and the setting of targets)
    5. Appraisal and control (looking at actual performance in the light of what was intended in the plans)

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