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This book is being published by the author to share his idea and knowledge on this subject gained through research in SMEs in the UK. The research was conducted through quantitative analysis and thorough use of Statistical Package for Social Science (SPSS). The research was conducted to fill the gap within the subject of strategic planning in relation to roles of different level of managers to implement strategic planning as drawn by the company in order to fulfi1l its financial goal. Throughout the research, the author uses various statistics to find result to hypothesis established. The findings and results are concluded in line with the results drawn from SPSS with suggestion for further research in the subject which is determined as GAP in the research as established by the author through his initiation to completion of his work.
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