The senior managers of Acme Steel knew that a successful implementation of their business plan in the coming year was critical to the company's survival in a competitive industry. Acme could not afford for different parts of the organization to "stray" from the plan; in fact, each organizational unit needed to perform in sync with the goals of the unit above it and the units below it. Thus, it was critical that the individual plans of the corporation, each division, each department, and each section be