ABSTRACT
This chapter discusses the structure of an organisation is influenced by other intangible sources of value such as working spirit and organisational culture. Strategic planning may prove very difficult, impractical, or unworkable if it appears foreseeable that wage demands, unplanned costs, or other financial commitments are likely to overstretch the organisation’s reserves for working capital. It is prudent to begin by carrying out an analysis of interested parties within the organisation. Strategic planning may be undertaken for an organisation as a whole, but sometimes the work is focused on some specific division or work unit. A good strategic planner takes time to study the beginnings of an organisation, its foundations and keystones in its history. The most visible layer is the promoted values of an organisation, but there are other layers such as management culture and employee culture as well as how both management and employees within an organisation view particular types of external stakeholders.
