Strategy, structure, planning and control systems and performance evaluation—Rumenco Ltd

This paper describes the planning and control procedures observed to operate in a medium-sized British company producing and marketing animal foods and related products for agricultural markets, and relates these to the emergence of corporate strategies. It focuses upon the role of management in this process and relies upon the accounts given by managers and observation of their behaviour to accomplish this. Much of the description is presented using managers’ own words. Rhenman's framework is used to set the observations in a wider theoretical context.