أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
a. It relates to production, materials requirements, inventory, cash flows and income statements.
b. It covers a period of time one year to five years.
c. Top management is responsible for development and overall implementation.
d. It is quantitative in focus.
c. Top management is responsible for development and overall implementation. Tactical plans are developed and implemented at middle management level.