Amgen Inc Case Analysis

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Amgen Inc Case Analysis

The biotech firm Amgen Inc. gives much attention and time to the planning process. Because the outcomes for a company like Amgen are often very unsure and many employees are quite sceptical about the use of such a planning, the main issue can be described as follows:

What is the added value of planning for a fast-growing company in an uncertain and dynamic environment?

To address this issue, an analysis will follow based on the following elements:

Responsibility structure

Amgen Inc. is a biotech company. The responsibilities of the Product Development Teams (PDT’s) can be described as “discretionary cost centres”. The output of a PDT is therefore difficult to relate to its input. Based on the long-term planning a reasonably clear definition is given what budget is available for each of the teams. Research in the early stages has less stringent policies.

Planning & budgeting

Within Amgen much time and effort is dedicated to the creation of a long-term planning (LTP). In the early stages of Amgen the strategic planning was executed by top management and implemented top-down. The PDT’s then created their own budgets and 5-year planning. Later on, the planning process of Amgen has developed into an interactive process whereby planning and information of the PDT’s is also used bottom-up. The LTP of Amgen is now mainly prepared as capital budget whereby the PDT’s have their own operational budget. The current interactive planning process ensures that employees are better informed and a bigger commitment to the planning is established.

At first the LTP was mainly financially driven. After the initial success of some of its products, Amgen’s LTP devote more attention to qualitative targets.

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... susceptible to financial rewards, the reward system should be focused more on soft rewards (extra facilities, extra flexible time, extra privileges).

The problem that middle management is not actively using the plans could be solved by more frequent evaluation of these plans. This because middle management does acknowledge that reviewing the plans creates added value in checking if they are still doing the right things. By evaluating the plans every quarter commitment will grow, without losing the necessary flexibility.

Bibliography:

- Merchant, K., Planning and Budgeting Systems, in: Merchant K.A., W.A. van der Stede, Management Control Systems, Performance Measurement, Evaluation and Incentives, Prentice Hall, 2007

- Simons, R., Building a profit plan, in: Simons, R., Performance Measurement & Control Systems for Implementing Strategy, Prentice Hall, 2000

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