Allocation, monitoring and reviewing 209 and certainly the perception, that such `lapses' are due to deficiencies in the company culture and practice at a senior level ­ or perhaps because the plans and forecasts don't exist at all ­ in either case the effect will be the same. In the short term an individual, a department or an entire small business can appear to function satisfactorily in an environment of inadequate communication of plans, forecasts and budget information. But in the longer term some or all of the following will arise: G G G G G G low or insupportable profitability; cash flow difficulties; poor service; low quality products; de-motivation of managers and staff; reduced faith in, and loyalty to, the management team.