The document discusses strategic planning and budgeting processes for media organizations. It proposes aligning the strategy, planning, and budgeting functions through several mechanisms: 1) Decomposing the strategy into themes and assigning accountability. 2) Developing initiatives and targets linked to the strategic themes. 3) Aligning functional plans and budgets to support the strategic themes and initiatives. 4) Using driver-based models and rolling forecasts to integrate operations and finances. 5) Continuously reviewing performance and adjusting investments. This would help ensure resources are committed to the strategy and accountability is clearly established.