Page 2 - Lesson Note 13

 Levels of management

 Organizational structure
(ii) Operational and Production plan: Deal with the transformation of

raw material into product or services. It includes:
 Details of manufacturing process

 Physical infrastructure required
 Types of plant and machinery
 Raw materials to be used

 Requirement of power etc.
(iii) Financial Plan: It translates all other parts of business in

anticipated financial results. It consists of financial statement
analysis such are:

 Projected Balance sheet

 Income statement
 Cash flow statements
 Funds flow statement

(iv) Marketing Plan: Provides information on assessing the market
size, growth, target market. It includes all aspects of marketing

such are:
 Product

 Price
 Promotion

 Place
 Customer
 Value propositions

(v) Human Resource Planning: It includes all the employees and staff
of the organization. It covers:

 Policies of recruitment
 Selection

 Manpower planning
 Training policies