r two decades. A recent report noted that at least 500 of the largest industrial corporations in the United States use some version of the matrix (Kiechel, 1981, p. 148). However, this device has recently been viewed as less crucial and beneficial to current planning primarily because of the changes in the nation's and world's economies in the past decade. Whether a matrix or another device, such as schedule planning, profit planning, or product planning orientations, is utilized, planning is the vital and fundamental component which determines the composition of all other factors of management (Terry, 1977, pp. 173-78).
The goals of each company are specific and unique based on the composition of the company and the characters of those in authority. When goals are deliberated, debated, refined and eventu
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