This is course designed to give students understanding on Management process of corporate planning. Budgeting and control, business performance appraisal and generally relating an organization to the changes taking place in its environment. Predicting the dynamic environment. Impact of environmental changes on the strategies and performance of a firm. Analysis of the role of employee and managerial behaviour in success or failure of strategy implementation. Integrated analysis. Recent developments affecting the strategy formulation and implementation processes of firms in Nigeria.