Abstract
The planning formats used in industry generally assume that most of the events which make up the plan are known at the outset and that deviations from the plan will arise largely from changes in timing. In research and development work many actions cannot be predicted with any accuracy, not least because they may depend on the outcome of previous activities. As a result, plans for research and development are difficult to present effectively. Even if information on possible alternative actions is indicated at the outset the need for ready modification of the plan remains. The paper distinguishes between the factual, the forecasting and the target setting elements of a plan and emphasizes how the plan should be aimed at communicating with a particular audience. It proposes a way of dealing with the problem of research and development plans by issuing them in carefully related sections, each with its own updating procedure. A format suitable for a typical research situation in a medium sized organization is described as an example.