1.    Harry Jones: Preparing Company Plans: A Workbook for Effective Corporate Planning, New York: wiley, 1974.

2.    Richard G. Melay: Business Planning, the CPA Journal, 63, No. 8, 1998, pp. 74-75.

3.    C.W. Roney: The Two Purposes of Business Planning, Managerial Planning, December, 1976, 1-6.

4.    Gabriel Ogunmokun: Planning an Exploratory Investigation of Small Business Organizations in Australia, International Journal of Management, 15, 1, March, 1998, 60-71.

5.    Teri Lammers: The Custom – Made Day Planner, Inc, February, 1992, 61-62.

6.    Kenneth R. Allen: Creating and Executing a Business Plan, American Agent & broker, July 1994, 20-21.

7.    Bryan W. Barry: A Beginner’s Guide to Strategic Planning, The Futurist 32, 3, April 1998, 33-36.

8.    William A. Simmons: Exploratory Planning Briefs: Planning for the Future by Corporations and Agencies, Domestic and International, 1975.

9.    James M. Hardy: Corporate Planning for Nonprofit Organizations, New York: Association press, 1972.

10. Milton Leontiades: The Dimensions of Planning in Large Industrialized Organizations, California Management Review, 22, 1980, 82-86.

11. Donald F. Kuratko and Arnold Cirtin: Developing a Business Plan for Your Clients, National public Accountant, January 1990, 24-27.

12. Z.A. Malik: Formal Long Range Planning and Organizational Performance, Ph.D. thesis, unpublished, Rensselaer Polytechnic Institute, 1974.

13. Luis Mar Calingo: Achieving Excellence in Strategic Planning Systems, Advanced Management Journal, Spring, 1989, 21-23.

14. Kamel Ali Omran: Introduction to Business, Dar El Skafa, 2001.

15. Samuel C. Certo: Modern Management, Prentice Hall, New York, 2000.

16. Harlod Koontz, Cyril O’Donnell, and Heinz. Weihrich: Management, Seventh edition, McGraw-Hill Book Company, 1984.

17. William H. Brickner and Donald M. Cope: The Planning Process, Winthrop Publishers: Cambridge, Massachuselts, 1977.

       18.Eavl P. Strong and Robert D. Smith: Management Controls Models, Basic Management series, New York, 1968.