我思念你

Key 12: An operating plan should be prepared to determine how to run the business effectively

Another important part of the business plan is the operating plan for the business. The operating plan specifies how the business will be developed in the months or year ahead. The operating plan should include the following items:

• A marketing (sales) plan
• A manufacturing plan
• Various expense plans
• An operating income plan
• Cash flow and cash balance plans
• A planned balance sheet
• A financial plan
• Planned operating and financial ratios

ABC Company Operating Plan for the Year 2000

After the operating plan is completed, various budgets to forecast anticipated revenue and expenses streams can be completed. These budgets are used to compare actual versus planned performance in the months (year) ahead.