Planning and financial performance among small firms in a growth industry
研究了成长行业中部分小企业的规划过程复杂程度与财务绩效的关系，通过多变量方差分析发现采用复杂规划的企业与不采用的企业在财务绩效上有显著差异。
Abstract This paper examines the relationship between planning process sophistication and the financial performance of a select group of small firms in a growth industry. Multivariate analysis of variance is used to identify statistically significant differences between firms that employ sophisticated plans and those that do not. The results support previous research on strategic planning and financial performance.