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And again - planning and flexibility

Since the crisis and the resulting insight into the speed and dramatic changes of the usefulness of business plans is again under discussion.
The end of the last century, Budgeting and Beyond Better Budgeting known movements are reactivated and the "rigid plans for the inflexibility of the companies are made responsible.

I will not re-enter the debate on the concepts of the Beyond Budgeting and better budgeting, in addition, there are more than enough literature.

I put a few theories on this subject in the room.

Not the planning process, planning and control methods to determine the flexibility of management but vice versa.
Every company has to plan, "it deserves" - to the business model and the guide arm of the company is adequate. A discussion about the guilt of planning is therefore a red herring. Too many companies create

to plan and budget instead - Better budgeting is a contradiction in terms.
definition, delineation and classification of terms to fill planning and budget books. Crucial but not the theoretical distinction, but the perception and classification is by the people.
Digression: When we hear a word, our brains wired ideas and values and "calculated" from it a meaning (frame). See George Lakoff, Elisabeth Wehling "as quietly into the brain - Political language and their secret power" http://www.carl-auer.de/programm/978-3-89670-695-9
That is, the term budget - the same as defined in theory - by Framing our determined (.... and what we associate with "budget"?). Budget and planning call in very different frames.

plans there are flexible, where the organizations are primarily the management style. Therefore, the criticism is directed by Gary Hamel, "The Future of Management" (under review http://hyperkontext.at/weblog/artikel/rezension-das-ende-des-managements/ ) effectively to management and not to the methods.

it is a company that is driven by creative, stubborn, flexible, forward-looking staff, is PLAN. The staff will do in a continuous process of discussion on the vote of the ideas and Ideas, for knowledge exchange and profit from the experience and the ongoing realignment done on common goals.

Controlling is itself part of this creativity and provides the appropriate methods and instruments. Then there is "automatically" Better ...