ABSTRACT
Implementation of the strategic plan is carried out based on top management's policies, budget constraints, and the middle and lower level managers' and supervisors' ability to formulate and implement operational plans. Zero-based budgeting is a good idea because it forces the manager to take a hard look at what programs are being carried out, whether or not they are being successful, and the amount of people, equipment, and other resources which are committed to the given program. One of the most important portions of the planning process for middle managers and supervisors is to establish proper time management. Managers and supervisors must recognize the significance of using appropriate and accurate data in all planning and decision making. Senior management needs to develop the goals and objectives of each program, and the first-line manager and supervisor needs to be able to interpret them appropriately and make them actionable.
