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      6

      Accenture and Cranfield University School of Management, "Driving Value Through Strategic Planning and Budgeting" (2001), 4.

      7

      Diane Franklin, Ph.D., Mistakes Made by Fast-Growing High Tech CEOs, www.startupfailures.com/Steps/Step19.htm.

      8

      Robert S. Kaplan and David P. Norton, The Strategy-Focused Organization (Boston: Harvard Business School Press, 2001), 215.

      9

      Accenture and Cranfield University, "Driving Value Through Strategic Planning", 6.

      10

      Comshare, Incorporated, "The Comshare 2000 Survey of Top Financial Executives: Planning and Budgeting Today" (2000), 14–16.

      11

      Hackett Best Practices, 2002 Book of Numbers, 9.

      12

      Hackett Best Practices, 2002 Book of Numbers, 1.

      13

      Hackett Best Practices, 2002 Book of Numbers, 3.

      14

      Hackett Best Practices, 2002 Book of Numbers, 3.

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