profit planning

Regulators said Grace executives used the unexpected revenue received by National Medical Care for "profit planning purposes."

In 1978, he became the director of profit planning, and in 1982 he was appointed senior vice president in charge of retail operations.

Coca-Cola's forecasting manager, Kenneth Hodgins, says Mr. Ratajczak's views are "essential for our price and profit planning."

"It is going to be a much tougher battle for them than it is running a Circuit City," said Albert Bates, president of the Profit Planning Group, a retail consulting firm based in Boulder, Colo.