Abstract
This paper reviews extant literature which discusses the process to cope with environmental change during period for attainment of short-range target profit. In general in the beginning of period they formulate department budget corresponding to department plan to achieve the short-range profit plan. On the other hand, when environmental change becomes more intense around the organization, action in line with the original plan does not ensure attainment of the target profit. With this in mind, recently researchers have been discussed how to cope with such cases. This paper reviews their extant literature and suggests a research agenda in the future.
