1.   As planners have since learned, the problems that have occurred were those not under consideration during the planning process.

2.   In addition to the informal discussions, corporate planning departments require knowledge of the business environments for their formal roles in the planning process.

3.   The Leeds scheme, rushed through the planning process with very little public consultation, is not a popular success.

4.   The organisation of the planning process tends to be done in corporate head office by a central corporate planning department.

5.   The planning process includes a series of public meetings this fall, with the revised plan scheduled for adoption next spring.

6.   Therefore we need to consider a model of Decision making which can be applied to the planning process.

7.   The determination of the costs of products will be useful in predicting the future costs of these products in the planning process.

8.   The determination of the internal opportunity cost can be a very useful tool in the decision making and the planning process of an organisation.

9.   By identifying surpluses at a early stage in the planning process a firm is in a good position to plan the investment of such funds.

10.   This part of the planning process should not take more than three months.