operating plans


operating plans
 оперативные планы; тактические планы, которые прямо связаны с достижением целей фирмы; являются краткосрочными планами, сформулированными в виде годовых или квартальных бюджетов; например, план производства, план материально-технического снабжения.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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