At what levels in the organizational structure is it possible to define future direction?

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The Answer is

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There is value in defining future direction at every level of an organization, all the way down to the individual employee. At the very least, a multi-SBU corporation must have a strategic direction for the management of its portfolio of SBUs, each SBU or freestanding business must have a strategic direction, and there is a good argument for each functional area in a business preparing strategic direction documents.

At What Levels in the Organizational Structure Is It Possible