Achieving strategic targets such as those envisioned in Exhibit 13-12 requires that resources
be allocated to the corresponding strategic initiatives. This requires two major
changes. First, an organization must decide how much of the strategic targets will be
achieved for the coming year. Second, the operational budgetary process must be structured
to provide the resources necessary for achievement of these short-time advances
along the strategic path. If these changes are not incorporated, then it is difficult to
imagine that the strategy will truly become actionable