Probably the most visible result of this decentralisation
is the new emphasis placed on strategic management at
the unit level. This suggests that unit level management
are now required to do more than produce the traditional
operating plan and budget. They must go beyond the
basics and engage in strategic formulation, implementation
and evaluation processes. This new requirement is
perhaps the most problematic structural change facing
most firms. The reason is that most unit-level managers
developed during the 1980s concentrated primarily on
implementing growth objectives as directed by corporate
head offices. They utilised standardised procedures and
received plenty of guidance from head office staff.