Strategie (entfernte Ziele und Pläne machen)
Accounting with SAP R/3
Strategic Planning is the top management decision process that focuses on the longer range direction of the enterprise and establishes the means by which that direction is reached. It includes the definition of missions and objectives - how the enterprise sees its purpose and where it wants to go.
[vgl. www.management.com.ua/glossary/index.php3 (08.01.2002), URL]