Operative planning
Under operational planning is defined as a business planning which the short-term planning measures to achieve the company's goals include. Strategic planning is a complementary term .
General
Operational and strategic planning together result in corporate planning. It is intended to ensure that the company goals ( e.g. profit maximization , cost recovery principle ) can be achieved. Important features of each plan are in the business administration planning subject , planning subject , planning data and planning horizon . "Operational planning includes specific activities relating to plan implementation [strategic planning]". It is therefore subordinate to strategic planning and is often designed as an annual plan broken down into quarters.
Main tasks of operational planning
Typical of the operational planning are as a planning object , the operational functions associated partial plans such as procurement planning , production planning and control , personnel planning , liquidity planning , marketing plan or sales planning , while the financial plan may also include strategic aspects. While the board of directors or the management as the decision-maker are the planning subject in strategic planning , operational planning is delegated to the second management level ( division head , department head ) . The planning horizon usually extends over a period of 12 months, but can also be medium-term (up to 5 years) and occasionally more than 5 years. Some authors also refer to a planning horizon of 12 months as tactical planning . In operational planning, the entire year is planned before the start of the financial year, with the first quarter being divided into months and plan corrections only being taken into account for the rest of the financial year.
Business aspects
The strategic planning is implemented with the help of detailed planning data in the form of operational planning. Since the operational functions create their operational sub-plans on their own responsibility , these must be coordinated with one another. This prevents, for example, the sales planning from planning a higher sales volume than the production planning is able to provide. In this way, operational planning reveals possible bottlenecks . It also serves the ongoing exploitation and adaptation of the existing performance potential. These are, for example, special adjustments to the production program with the aim of using resources as economically as possible . This is actually implemented on the planning level (e.g. material requirements planning ) or through event-related control measures. It is important that all management positions are coordinated and coordinated with one another.
literature
- Horst-Joachim Rahn : Management. 9th edition. Kiehl-Verlag, Herne 2015, ISBN 978-3-470-43019-5 (EA Herne 1999).
- Horst Steinmann , Georg Schreyögg : Management. 6th edition Gabler, Wiesbaden 2005, ISBN 3-409-63312-X (EA Stuttgart 1990).
- Jürgen Weber u. a .: Operational planning (advanced controlling; 71). Wiley-VCH, Weinheim 2009, ISBN 978-3-527-50480-0 .
Individual evidence
- ↑ Günter Wöhe / Ulrich Döring , Introduction to General Business Administration , 2013, p. 63
- ↑ Péter Horváth , Hierarchiedynamik , in: Norbert Szyperski (Ed.), Concise Dictionary of Planning, 1989, Sp. 641
- ^ Norbert Knorren, Value-Oriented Design of Corporate Management , 1998, p. 108
- ↑ Bernhard Schroeter, Operatives Controlling , 2002, p. 309
- ^ Helmut Koch, Newer Contributions to Corporate Planning , 1980, p. 14
- ^ Helmut Koch, Newer Contributions to Corporate Planning , 1980, pp. 20 f.