In this article an attempt has been made to outline some features of an attitude theory. This can in itself fulfil a function in the company's communication planning. Here it has formed the starting point for some more concrete reflections on management problems in connection with the company's communication. This has resulted in a discussion of the interaction between analysis, planning and control which also is important within this field. It concerns a process which takes place in a language different from the accounting figures with which the management is accustomed to work. It places particular demands on the management who attempts to use new methods of analysis for its work.