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A recent example of this connection between planning, doing and the ultimate results can be gleaned from Du Pont Co.'s hydrochloric acid (HCL), a marketable byproduct of the company's production of refrigerants.
A determination of whether or not you're going to use a substantive approach or place reliance on internal control should be included within these planning notes.
1) Strategic planning recognizes the relationship between the organization and its environment.
Fast - While the typical company spends nine months of the year planning, top-performing companies reject this onerous time drain and condense planning to less than four months.
(Of course, any pension planning CPAs do is complicated by the fact that, at least in theory, all of EGTRRA's provisions will sunset in 2011.
They are a powerful planning opportunity--plan assets grow tax-free and distributions are tax-free, provided taxpayers use the distributions to pay for qualified higher education expenses.
But it is unfortunate that the current approach--of adding this restriction today and taking away that allowance tomorrow, changing Section 401 matters this year and planning Section 404 changes next year--has that effect.
The changes are beneficial, generating unprecedented interest in these plans as many taxpayers now consider them to be the most appropriate and advantageous savings vehicle for college planning. There has been quite a bit of discussion in the financial planning community on the advantages of a Sec.
* RETIREMENT PLANNING IS AN ISSUE that just won't go away.
Yet, without effective tax planning, income may easily be taxed two or more times as it is shifted among various entities within the organization.
Editor's note: Dean Mioli is a Manager of the AICPA Personal Financial Planning team.
A few Fortune 1000 companies--including Allstate, Fujitsu, Nationwide Financial Services, Owens Corning, Sprint and Texaco--recognize they've been guilty of inadequate planning and budgeting.