翻译

Planning occurs at multiple levels. As described in Module 23, managers need to coordinate
the objectives of different parts of the organization and ensure that the sum of the
component objectives adds up to the corporate objectives. The involvement of implementers
in the planning process (again at different levels in the organization) creates ownership
of the expected results and an institution-wide understanding of the strategic
direction.   红色字体求高人翻译

Planning occurs at multiple levels.
规划通过各个层面得以实施。
The involvement of implementers in the planning process (again at different levels in the organization) creates ownership of the expected results and an institution-wide understanding of the strategic
direction.  
规划过程中，一般参与者的行动（如上所述在组织的多个层级上）对整个组织战略方向的理解和预期的结果负责。