Each visit usually lasted about half a day. Most of the time was devoted to reviewing
the budget with the plant manager and any supervisors the managers wished to include in the
meetings; but time was also allocated for a plant walk-through so controllers could see for
themselves how (and what) the employees were doing.
On or before September 1, plant budgets were submitted to the division head office,
where they were consolidated and presented to the divisional general managers for review. If
the budgets were not quite in line with management’s expectations, plant managers were asked to look for additional savings. When the divisional general manager was satisfied with the
budget, the budget was sent to the Chief Executive Officer (CEO), who either approved it or
asked for certain modifications. The final consolidated budget was submitted for approval at
the Board of Directors meeting in December.