Management Planning at Tyco International Incorporated The year 2000 was marked by scandal over the accounting practices of some of the world's largest corporations, including Tyco International Incorporated. Tyco's top executives were indicted and convicted on fraud charges stemming from both improper accounting practices and personal misuse of company funds. The planning strategy of these executives appears to have been more focused on personal gain than on the interest of the company and its shareholders. They ignored their responsibilities to the laws governing corporate management and to their investors and employees. Dennis Kozlowski, the CEO, alone looted the company of over $400 million. Using company funds, he threw a "toga party" for his wife's birthday that cost two million dollars. He bought millions of dollars worth of artwork to decorate his home. He spent six thousand dollars of company money on a shower curtain and 15 thousand dollars on a poodle-shaped umbrella stand. Unlike most of the companies targeted by those investigations, Tyco survived the scandals and is still in business today because it changed the way it operates. Three of the factors influencing management planning today are the ability to obtain materials and components for production, the churn rate of home security products and services, and ongoing litigation and investigations..