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Die meisten Ingenieure in der Praxis übernehmen Führungsverantwortung. Dabei ist vor allem die Planungskompetenz gefragt. Es muss einerseits die nahe Zukunft geplant werden, beispielsweise für Umsätze, Ergebnisse und Liquiditäten von Sparten, Produkten und in Märkten für die nächsten drei Jahre. Andererseits ist es erforderlich, zukünftige Entwicklungen des Unternehmens in einem dynamischen Wettbewerbsumfeld zu planen. Diese strategische Planung ist die entscheidende Weichenstellung für den Erfolg der Zukunft. Deshalb werden in diesem Band die Methoden der strategischen und operativen Planung vorgestellt. In einem gesamtheitlichen Rahmen werden die Einzelpläne diskutiert (z. B. Umsatz-, Kosten-, Finanz- und Personalpläne) und ihr zeitlicher Horizont bestimmt sowie der zeitliche Ablauf vorgestellt.
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Die meisten Ingenieure in der Praxis übernehmen Führungsverantwortung. Dabei ist vor allem die Planungskompetenz gefragt. Es muss einerseits die nahe Zukunft geplant werden, beispielsweise für Umsätze, Ergebnisse und Liquiditäten von Sparten, Produkt
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