A company employs nearly 300 employees, divided into 5 main functions: marketing, sales, production, finance, human resources. Each of these 5 main functions oversees 1 to 2 other hierarchical levels. The company is thus composed of 18 responsibility centers, each managed by a manager. In terms of forward planning, the company has until now only used budgeting, in which all managers participate. For the first time, the manager has decided to provide the company with a longer-term forecasting process, in order to enable the company to have a better understanding of the future by giving all departments a common perspective. To this end, the manager has developed for the first time with his 5 immediate collaborators (the managers of the 5 major functions) a 3-year plan including an analysis of the company's situation on its market, a 3-year profit target, a 3-year market share target and the main orientations retained to try to meet these two objectives. What type of plan is it? Argue your answer