When companies' profits take a dive, managers often deflect the blame from their own area onto other departments. Performance management methodologies are one way to break this circle of blame.
Circle of Blame
[1] | Source: The Big Fat Finance Blog [2].
Links:
[1] http://bigfatfinanceblog.com/2010/01/18/circle-of-blame/
[2] http://bigfatfinanceblog.com/