Pros
Cummins has a very advanced goal tree and work plan system. They work hard to align these with the corporate strategy. These offer what I would feel is a great backbone to the development of successful project plans, which in turn 1) help the company direction, 2) offer cohesive continuous improvement, and 3) provide a solid road map for individual successes.
Cons
A key shortcoming of working at Cummins is having to live with the hardline, insensitive approach the top management has taken with regard to workforce reduction. Cummins just completed two back to back record setting quarters, and yet the position is now that they must cut ten percent of the professional workforce in order t meet their goals. That makes it very difficult to feel comfortable in a workplace setting.