SMART PLANNER 1 PLANNING CHALLENGES WITHIN THE ORGANISATION Forward planning and budgeting cycles are terms that cause many executives a fair degree of anxiety at certain stages of the year. They are faced with answering difficult questions in order to enable drivers for future growth. Distilling the link from high-level issues (‘’What is happening in my business?’’, ‘’Why is it happening?’,’ ‘’How do I fix it?’’…) to more tangibl

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