annual operating plan que es

How To Create an Annual Operating Plan for Your SaaS Business

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Carly Miller

Content Marketing Writer

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Business planning can be a painful process for all involved. But getting rid of it isn’t an option. A rigorous annual operating plan is what will help you maximize efficiency across the business and allocate resources to hit company goals.

Don’t spend year after year dreading each step of the process of building your business plans. Here, we’ll cover the key concepts and steps you need to know to optimize your processes and create an annual operating plan that drives value for your organization.

Table of Contents

What Is an Annual Operating Plan?

An annual operating plan (AOP) is a strategic document that a company prepares to chart its course for the upcoming year. This AOP encompasses key performance indicators (KPIs), operating budgets, and action plans designed to meet both short-term and long-term objectives. Through the annual operating plan, businesses can pinpoint and allocate their resources efficiently, ensuring they’re on track to achieve their set milestones.

Benefits of Annual Operating Plans

As a part of strategic planning, an annual operating plan ensures that all employees understand their responsibilities and can coordinate their efforts to complete your business objectives.

It enables managers to track progress and determine whether they’ll hit company milestones on time. As a result, managers can request any needed funding from the CFO ahead of time.

Here are more benefits of annual operating plans:

Make Department Plans and Strategies More Data-Driven

A data-driven approach keeps the plans and strategies of various departments more outcome-oriented by drilling down to the impact of costs per head, per month, or per vendor.

Such an approach improves the accuracy and flexibility of your SaaS revenue forecasting  by aligning revenue and expense forecasts with the primary levers for your SaaS business.

Align Cross-Functional Departments With Business Goals

Align Cross-Functional Departments With Business Goals Business leaders can curate job roles and department goals based on what’s outlined in the annual operating plan to ensure their team members align with key company objectives.

Help Highlight Potential Need for Fundraising or Spending Re-Evaluation

An annual operating plan can help you have more granular conversations with stakeholders or business owners about how changes in spending could improve performance as market and business conditions shift throughout the year.

Give Departments a Guidepost for Tracking Performance and Goals

An excellent AOP will help various departments track their progress and ensure they take the necessary initiatives to achieve company objectives throughout the fiscal year.

How To Create an Annual Operating Plan

The complexity and maturity of your company will determine the details of your annual planning process. But in general, aim to start the planning process about a third of the way through your Q4 and finish it within six weeks. This ensures decision-making is streamlined and goals are achievable.

Here are the recommended steps:

1. Organize Department-Level Data in the Main Financial Model

Creating an annual operating plan starts with categorizing data from your company to understand the previous year’s performance trends. These insights are the foundation for the rest of your planning process and will help you create a detailed plan.

Your goal in this phase is to clearly understand what teams are spending money on and find consistent and inconsistent spending across general ledger accounts.

For example, if your marketers used LinkedIn  ads  as a primary channel throughout the previous year, you might anticipate they’ll increase LinkedIn ad spending in the new year.

You can also find significant one-time expenses across departments and look for opportunities to limit these expenses to improve cash flow.

You can then use these insights to develop questions for departmental meetings.

2. Get a Read on Department-Level Plans

This is the most collaborative — and perhaps most important — part of the annual planning process. The ability to connect with department leaders, understand their needs, and contribute to their plans will enhance the effectiveness of your AOP.

The needs of the marketing, human resources, sales, and product departments differ from those of the finance department. So, communicate with their leaders to learn what they care about most rather than handing over dense spreadsheets outlining the financial plan.

Focus your conversations on past performance compared to your plans. Alternatively, you can create high-level strategic budgets and establish goals to achieve them if you don’t have historical data.

3. Translate Department Budgets to the Main Model and Scenarios

In the previous step, you worked with department leaders to understand their needs and strategies. As a result, you should have worked through various department-level scenarios by this point.

One scenario could be: What if we hire another 30 people in the production department? Is the ROI  of new product releases worth the cash impact?

Another scenario you could consider: What if we doubled our marketing acquisition budget? What effect would this have on pipeline generation ?

When you translate the department-level discussions to the primary model, you must also run what-if scenarios for the whole organization.

Having a CEO and a CFO with a good relationship can make all the difference when creating an AOP, and running these scenarios will let CFOs have a more strategic conversation with the CEO about how to handle different aspects of the current economic environment.

The models will show how different fundraising scenarios, revenue forecasting , and headcount plans affect your cash flow, runway, and burn rate.

4. Align With the CEO for Company and Board Approval

At this stage, you’ll present fully fleshed-out scenarios and plans from the third step to finalize things for the CEO  and board.

However, due to market uncertainty, you may spend more time with your CEO working out scenarios and model assumptions to determine the best path forward.

As a result, you may want to give yourself plenty of time to adjust your plans based on your CEO’s recommendations and comments.

Then, the CEO can sign off on the plans and approve the various scenarios you’ll present to the board.

5. Reforecast Throughout the Year To Keep the Plan Fresh

The value of an annual operating plan is in the process itself. You must keep it fresh monthly and quarterly. So, update your models to reflect new context about the business and macroeconomic environment.

Also, compare rolling forecasts  to the original annual plan. This comparison lets you revisit the plan with the most recent actuals and adjust based on business performance and macroeconomic conditions.

Download this blueprint and complete guide to nailing your annual planning process.

Why saas startups need to go beyond annual operating plans.

As you create your AOP for 2023, market uncertainty is forcing you to be more adaptable and agile. So, prioritize automation and data integration to address evolving business needs. You’ll need an overarching framework for centralizing, processing, and analyzing financial statements and other financial data.

You need a framework to pull all financial data  from your organization and map it into a common ontology, saving 80% of the time you typically spend cleaning data from individual record systems.

Financial tools like Mosaic provide this framework, eliminating the need to rely on engineers to develop a data architecture to support your agile planning.

How Mosaic Enables Business Growth

Mosaic provides a Strategic Finance Platform  that serves as the connective tissue for your small business. It automates financial data integration and empowers you to add more strategic value to the planning process.

Plus, the 125+ SaaS metrics make monitoring your business’s growth simple.

Want to learn more about how Mosaic makes the typical high-stress top-line planning process easier for SaaS startups? Reach out for a personalized demo  and find out how you can easily create your annual operations plan.

Annual Operating Plan FAQs

What should be included in an annual operating plan.

An annual operating plan should be a concise overview of the entire company’s strategic and tactical plans for the year ahead. This should include:

  • A narrative of strategic context to go along with the proposed annual budget
  • An explanation of the current and planning organizational structure to support strategic initiatives
  • A clear outline of quantitative company goals and OKRs
  • The breakdown of departmental metrics that you’ll use to track progress

What is the difference between annual operating plans and budgets?

An AOP and a budget both address your financial structure, but they have some differences.

The differentiator is that the annual operating plan is like a document or deck that outlines overarching goals and departmental focuses. In contrast, the budget is much more numbers-driven and includes revenue goals, financial assumptions , and expense forecasts.

What is the objective of an annual operating plan?

When creating an annual operating plan the objective is to tie together forecasts, budgets and plans (including their accompanying goals and KPIs) from different departments into a single cohesive overarching plan for the company. Annual operating plans help departments align around company objectives and give each department achievable goals to work towards.

Related Content

  • A Guide to the Strategic Budgeting Process in SaaS
  • Guide to Rolling Budgets: How To, Pros & Cons, Examples
  • Top-Line vs. Bottom-Line Growth: How to Analyze and Improve Each

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Annual Operating Plan: How to Build One in 8 Easy Steps

By Ariel Notterman

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Creating an effective annual operating plan (AOP) is important for any business, whether it’s a bustling startup or a well-established small business. This strategic planning tool serves as a roadmap, guiding your company toward its business objectives and fiscal year goals. Learn more about annual operating plans and how to make one to get your year started on the right foot.

Business woman smiling at her laptop.

1. Conduct a Business Review

Kick off your planning process by reviewing the previous year. Examine your financial statements, business goals and key performance indicators (KPIs) to understand where your business stands. Reflect on both the successes and the shortcomings, considering metrics and actuals to gain a comprehensive view. This step is crucial to informed decision-making by both CFOs and business owners.

2. Check In With Stakeholders

Your stakeholders, including department heads, team members and investors, play a vital role in the planning process. Their feedback can provide valuable insights into the operational and strategic needs of your business. This collaborative approach ensures that your AOP is aligned with the company’s goals and addresses the needs and expectations of all parties involved.

3. Set Your Goals and Key Performance Indicators

Define clear, achievable business goals and establish key performance indicators (KPIs) for the upcoming year. These goals should be SMART (Specific, Measurable, Achievable, Relevant, Time-bound) and directly tied to your strategic vision. KPIs will serve as quantifiable metrics to track progress and gauge the success of your initiatives.

4. Identify Obstacles

Anticipate challenges that might hinder your progress. Whether it’s cash flow issues or the challenges of launching a new product, preparing for obstacles ensures a more resilient plan. Consider internal and external factors such as market trends, competition and resource limitations.

5. Plan a Strategy

Craft a strategy that includes the initiatives necessary to achieve your business goals. This should include a blend of financial planning, marketing strategies, human resources allocation and operational tactics. Ensure that your strategy is flexible yet focused, with clear milestones for monitoring progress.

6. Create a Realistic Budget

Your operating budget is a key component of your AOP. It should realistically reflect your anticipated revenue, expenses and cash flow. Utilize financial planning tools, such as Excel or specialized SaaS platforms, to create a detailed and accurate budget. This budget should align with your strategic goals and provide a clear financial roadmap for the year.

7. Assign Roles and Responsibilities

Clarify roles and responsibilities within your team. Ensure everyone understands their part in achieving milestones and business objectives. This clarity helps to keep your team focused and aligned with the AOP’s goals.

8. Check In and Adjust as Needed

An effective AOP is not set in stone. Regular check-ins allow you to compare actual performance against your plan and make necessary adjustments. This flexibility allows your business to adapt to changes and unexpected challenges, ensuring that your AOP remains relevant and effective throughout the year.

What Is an Annual Operating Plan?

An annual operating plan is a detailed outline of a company’s projected activities over the upcoming year. It includes budgets, projected revenue, goals and strategies.

Why Do You Need an Annual Operating Plan?

An AOP provides clarity and direction. It helps in aligning the efforts of different departments towards common business goals, thereby improving the bottom line.

Where Can I Find Tools to Help Create an Annual Operating Plan?

There are numerous tools available, from Excel templates to sophisticated SaaS platforms. Microsoft offers resources for step-by-step planning, while various online platforms provide AOP and SOP (standard operating procedure) templates. These tools can help streamline the planning process and ensure accuracy and consistency.

What Are Some Common Mistakes People Make When Creating an Annual Operating Plan?

Common mistakes include setting unrealistic goals, neglecting stakeholder input, inadequate risk assessment and failing to adjust the plan as needed. It’s important to be aware of these pitfalls so you can avoid them when creating your AOP.

What Experts Say

“There were several critical steps I needed to consider when I created my annual operating plan. I started by looking at what I felt I needed to achieve to run a successful travel blog/website. This included increasing website traffic, generating revenue and growing my email subscriber list. I needed a way to understand my target audience, their behaviors, interests and preferences. Then I outlined my services.

“I did comprehensive market research on my possible competitors and the current state of the travel industry, and planned how I would make money, whether it be through advertisements, sponsor content, or affiliate marketing. I then created a content schedule, a thought-out plan on when I would release what type of content, what topics I would cover and when it would be published.

“This is a simplified overview of how I created my annual operating plan for my new business venture. The actual process did involve more steps, for instance, marketing and promotion, my financial plan and what my KPIs will be to determine my progress. Remember to stay flexible when creating your operating plan since any industry has the possibility to change rapidly.”

Saya Nagori, CEO & Travel Expert WanderDC

WanderDC is a travel hub curated by Saya, a resident of Washington DC since 2018. Since her adventures to DC as a teen, she’s loved the city and the surrounding areas. Now, she aims to give the best recommendations and insights to travelers looking to wander DC. She also shares her recommendations for the surrounding areas including Maryland and Virginia.

The Bottom Line

An annual operating plan is not just a financial document; it’s a strategic tool that guides your business through the fiscal year. Building an effective annual operating plan is a process that requires careful thought, collaboration and strategic planning. By following these steps and leveraging the right tools, you can create an effective AOP that aligns with your business needs and helps achieve your goals.

This content is for educational and informational purposes only, and is not intended as financial, investment or legal advice.

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Author Ariel Notterman

annual operating plan que es

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Understanding your Annual Operating Plan (AOP)

Learn all about annual operating plans (AOP) and how they drive business decisions. Discover the key components and benefits of an AOP in this blog.

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At the heart of business management and the strategic planning process lies your annual operating plan (AOP) - a crucial blueprint that guides you through the intricacies of achieving your financial goals year after year. 

Determining your organization’s goals, priorities, and resource allocation can be a daunting task. Without the proper roadmap and planning, you may struggle to align your efforts and make the right decisions. A strong AOP process is key to successful navigation.

Let’s dive into the key components that constitute an AOP and explore the process of setting strategic objectives and creating action plans that drive your organizational growth.

What is an annual operating plan (AOP) in finance?

AOP is a comprehensive plan that links an organization's financial objectives to the strategies and specific initiatives that will be employed to achieve those objectives. It serves as a blueprint for managing the financial resources and operations of a company or department within a larger organization.

AOP capabilities graph

How is AOP different from a budget?

The terms AOP and budget will occasionally get used interchangeably; however, these two terms are quite different. A budget is actually a key component of AOP Planning. The budget itself is a specific detail of how funds will be spent, focusing on ensuring that objectives are met in a financially responsible and efficient manner.

How is trade spend management linked to AOP?

Since trade promotions are typically the largest budget item (after cost of goods), trade has a particularly outsized role in the AOP planning process. Finance, revenue growth management (RGM) and sales teams all collaborate during AOP to generate the strategy and guidelines for trade spending. 

Consumer goods (CG) organizations, in particular, are always striving to get the most bang for their buck out of their trade spend, and AOP is a point in time when a particular focus is placed on post-event analytics and trade promotion optimization (TPO) .  

Who within a CPG company is involved in AOP?

The AOP process is typically led by finance, starting with the CFO who works with the executive team to create the topline targets for sales, revenue, and spending. On the trade side, finance, RGM, and sales collaborate as a cross-functional team to ensure that the AOP is aligned with the company’s vision, mission, values, and goals. 

That’s not all; the AOP should also balance the supply and demand of the products, meet customer expectations and satisfaction, and achieve revenue and profit growth for the year.

What is the role of finance in the AOP process?

Finance plays a vital role in the AOP process by offering valuable financial guidance, conducting thorough analysis, and providing comprehensive reporting. It assists in establishing revenue and profit targets, allocating resources and budgets, assessing the financial viability of plans, and continuously monitoring financial performance and changes throughout the 12-month period.

What is the role of RGM in the AOP process?

RGM is a strategic function aimed at maximizing a company's revenue and profitability through the utilization of data-driven insights and analytics. By leveraging these tools, RGM empowers businesses to make informed decisions regarding pricing, promotions, assortment, and trade investments. 

The primary objective of RGM is to optimize sales and marketing strategies, encompassing various aspects such as target markets, customer segments, channels, products, prices, promotions, and distribution strategies. RGM also plays a crucial role in evaluating the return on investment (ROI) for each plan, identifying best practices, and deriving valuable lessons for future optimization.

What is the role of field sales in the AOP process?

Sales plays a very important role in implementing the sales and marketing plan for the AOP process. They receive their portion of the company’s targets for sales and spend (Top Down) and create promotional strategies for their accounts (Bottom Up). They collaborate with their counterparts in finance and RGM to close any gaps between the top-down and bottom-up plans. They must also foster robust relationships with customers and retailers. 

The sales team facilitates effective communication and negotiation of the plan's terms and conditions, ensuring its compliance and successful execution. They also gather valuable feedback and insights on customer requirements and how to collaborate best to meet both company and customer goals. And sales actively adapts the plan in response to evolving market dynamics and customer feedback, ensuring its continued effectiveness.

What are the key steps in the AOP process?

The AOP process for CG companies typically involves several key steps. While the specific details may vary depending on the company's size, structure, and industry, there are some important actions:

  • Review the current situation and performance of the company, including its strengths, weaknesses, opportunities, and threats (SWOT analysis).
  • Define the strategic objectives and initiatives for the year, aligned with the company’s vision, mission, and values.
  • Develop the sales and marketing plan, including the target markets, segments, customers, channels, products, prices, promotions, and distribution strategies.
  • Develop the operations plan, including the production, inventory, procurement, logistics, quality, and service strategies.
  • Develop the financial plan, including the income statement, balance sheet, cash flow statement, capital expenditure plan, and key performance indicators (KPIs).
  • Spread the corporate targets for sales and spend through the product and geography hierarchy so that each component of marketing and sales understands their objectives.
  • Align and communicate the AOP across the organization and get approval from the senior management and board of directors.
  • Execute and monitor the AOP throughout the year and make adjustments as needed based on changing market conditions and customer feedback.

How can AOP Planning be improved with TPx software?

One difficult aspect of the AOP process is keeping everyone aligned on what the specific objectives are. Sales, revenue, profit, and spend are numbers that are not particularly static throughout the process. 

Having all of your members collaborate in a single system that tracks each person’s share of the numbers throughout this fluid process is a huge success factor. At CPGvision , our trade promotion execution (TPx) system features AOP functionality in one single system, enabling key players to remain focused on enhancing the plan instead of finding the numbers.

Get in touch with us today and find out how our CPGvision platform can streamline your AOP journey and help you achieve your objectives.

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How To Create An Effective Annual Operating Plan (+Template)

Download our free Operational Strategy Template Download this template

Do you even need one? Perhaps your organization excels at executing business strategies, keeping everything on track while you monitor performance in real-time.

That's the hope, isn't it?

But let's be honest. You wouldn't be here reading this article if you were confident in your existing annual operating planning process.

So let’s dive in and explore the step-by-step process to create your annual operating plan. This guide also includes a free planning template that will help you flesh out the plan’s details. 

Free Template Download our free Operational Strategy Template Download this template

What Is An Annual Operating Plan? 

An annual operating plan (AOP) is a forward-looking blueprint that translates your business strategy into actionable steps. It’s a detailed roadmap that outlines your organization's strategic objectives, annual budget, detailed action plans, and resource allocation for a specific fiscal year. 

Annual Operating Plan (AOP) diagram

With an AOP (also known as the annual business plan), you get a 10,000-foot view of how to allocate project resources and what risks to manage so you can execute key priorities. The plan serves as a bridge between high-level business goals and day-to-day operations.

💡What is the difference between a business strategy and an annual operating plan (AOP)? Business strategy outlines the choices you need to make for your organization to win. AOP involves budget allocation, timelines, and deliverables, empowering your team to execute your strategy successfully.

Benefits Of An Annual Operating Plan

Organizations can realize the full benefits of an annual operating plan when it's tightly integrated with their strategic plan and financial budget. Here’s how:

Maximized resource efficiency and utilization

An AOP ensures efficient resource allocation to projects and initiatives that align with the business strategy and financial budget. It helps you direct human, financial, and other assets toward achieving strategic objectives , minimizing resource waste by linking daily operations with long-term goals. 

Alignment and focus on key business priorities 

An annual operating plan provides a clear roadmap toward a shared vision and helps everyone in your team understand their roles in meeting business objectives. It promotes collaboration and communication while eliminating silos, fostering a unified, goal-driven work environment.

Controlled strategy execution 

By defining specific Key Performance Indicators (KPIs) and milestones in your AOP, you can easily assess whether the company is on track to achieve its goals. These metrics will help you identify areas that require immediate course correction to stay aligned with the overall strategy.

Confident, data-driven decisions 

A well-rounded AOP provides you with data to help you make the right decisions. These insights empower proactive responses to opportunities and challenges, ensuring that all team actions are focused on outcomes.

How To Create An Annual Operating Plan? 

Here’s a step-by-step guide for you to follow:

Step 1: Do the initial research and analysis

To kick off the planning process, assess the current state of your organization. Review the previous year's performance, considering various data sources, including financial statements and operational reports . 

By doing a thorough business review , you ensure that your annual operating plan for next year is grounded in reality. 

This helps you create a holistic plan that considers your business’s needs, strengths, and weaknesses. It also sets the stage for subsequent operational and financial planning —more on this later in the article.

👉How Cascade helps you:

With Cascade’s extensive library of 1,000+ integrations , you can centralize all your business data in one place. This simplifies data analysis and gives you easy access to past performance for an objective and thorough review. 

Step 2: Consult with key stakeholders to understand the needs 

The effectiveness of your annual operating plan (AOP) hinges on its alignment with your overarching company goals. Without it, you’re just creating a set of plans that, when executed, will have little to no impact on the overall business strategy. 

To ensure organizational alignment , discuss with the CEO and CFO about key business priorities. Also, meet with other key stakeholders like department heads to gather insights on departmental needs and priorities.

Their input will help you set realistic and achievable objectives and also get them fully onboard when the time comes to put the plan in motion.

👉How Cascade helps you:  

Cascade’s Metrics Library helps you tie metrics with your business objectives so you can have total visibility of what’s happening across the organization and achieve data-driven organizational alignment from top to bottom. 

Step 3: Set a budget and allocate resources

First, look at your revenue goals and identify how much will you actually need to sell to hit your targets.

Collaborate with department heads to assess the availability of manpower, equipment, and other resources. Verify whether these are sufficient to meet your set targets.

List out expenses, covering everything from materials and labor to marketing and new equipment. This exercise provides a clear picture of how much of resources you’ll need to allocate across various projects and functions to fulfill the objectives of your annual plan.

👉How Cascade helps you: 

Cascade makes budget tracking possible with custom fields that can capture data and link them to objectives. The budget custom field is a numerical field type where you can set the allocated, forecast, and spent values. As you work on your plan, you can update the relevant values and see a progress bar of the allocation vs. actuals.

📹 Check out this short video and learn how to set your custom field for budget tracking:

annual operating plan que es

Step 4: Prepare a plan 

In this step, you should define your metrics and go beyond mere measurement. Set concrete targets. Then, link these targets to initiatives , projects, and actions that will drive you toward those numbers. 

Whether your organization operates with multiple departmental plans or a single, unified annual operating plan, ensure each department head outlines key projects and action plans aimed at achieving their annual targets.

When setting your KPIs to track progress, don’t forget to focus on both leading and lagging indicators .

Cascade’s free operational plan template gives you a clear and simple plan structure that you can use to easily collaborate with other department heads or team leaders. It’s pre-filled with examples and fully customizable to fit your needs.

📚 Are you an organization with multiple business units, each requiring its own AOP aligned with a central strategic plan? Explore our case study to see how a customer uses Cascade for strategic alignment between AOPs of different business units and the organization’s overarching 3-year strategy.

Step 5: Review and approve

Ensure your AOP is well-rounded and considers the needs of different stakeholders . Have different departments review the plan to promote alignment and collaboration. This step also ensures everyone is on the same page from the start. 

After an internal review, secure approval from decision-makers, such as board members or executives, to gain buy-in at the highest levels. This buy-in makes it easier to implement your annual plan.

Step 6: Execute and monitor 

Everyone involved must start working on their assigned initiatives. Ensure every team member knows that their duties are time-bound and remains accountable for completing them.

To make sure you're staying on course, it's vital to keep an eye on the progress through the KPIs established earlier. Monitoring progress against objectives ensures that you stay on track throughout the year. 

💡 Tip: Set a regular schedule to review your annual operating plan. Depending on your needs, this could be weekly, monthly, quarterly, or semi-annually. 

Cascade can help with monitoring through its user-friendly dashboards and comprehensive reporting capabilities. 

Dashboards use chart widgets and graphs populated with real-time data so you can understand what’s happening in different time frames. 

financial dashboard in cascade

Cascade’s reports empower decision-making by providing the context of the data presented.

financial report in cascade

Annual Operating Plan Example With A Free Template

annual operating plan template free

Cascade’s Operational Strategy Template is suitable for organizations of all sizes, and you can use it for free. 

This template comes with pre-filled fields to guide you on where to enter your data so you can quickly set it up within minutes. You can choose your focus areas and write down the objectives. Then you can set the KPIs that will be measured and tracked as you progress with the plan. 

Once set, designate responsible team members and use Cascade's real-time dashboard for monitoring.

It’s a tried and tested template that aligns your employees with the business strategy and provides clear guidelines on how to execute it.

Execute Your Annual Operating Plan With Cascade 🚀

You can’t simply make an AOP without tying it to the larger picture. Executing a plan without clear alignment to the overall business strategy is futile. Yes, your company is busy, but you’re getting nowhere. 

With Cascade , you can centralize your strategy. By doing so, you can easily see how the execution aligns with your business strategy.  

With its dynamic dashboards, real-time reports, and various other features, you can create seamless plans, execute them, and not worry that they’re being completed in silos. Every action your teams take, and every small goal they achieve, is connected to a bigger strategy that helps achieve your organization’s long-term vision. 

Want to give it a try? Sign up today for free or book a 1:1 product tour with one of Cascade’s strategy experts. 

Annual Operating Plan FAQ

What should be included in an annual operating plan .

A well-structured annual operating plan should include:

  • A clear set of strategic objectives
  • Detailed action plans
  • Performance metrics
  • Resource allocation
  • Risk mitigation plans

What is the difference between annual operating plans and budgets?

Annual operating plans and budgets are both financial planning tools used to manage performance. An AOP is a comprehensive blueprint that includes your overarching goals and the details to execute them, including the financial and human resources needed.

On the other hand, CFOs use budgets to focus mostly on the financial aspect of the organization’s plan and are highly numbers-driven. They provide detailed projections of revenue, expenses, and cash flows but lack the strategic depth of AOPs. Unlike AOPs, they’re also less flexible once approved and are primarily intended for financial and accounting teams. 

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How to Develop an Annual Operating Plan + Template

You may have heard the famous quote, “give me six hours to chop down a tree and I will spend the first four sharpening the axe,” supposedly by Abraham Lincoln . 

It highlights the importance of planning and preparation in order to do the job effectively. And that is the case with an annual operating plan in business. It is a document that, when prepared correctly, will create the framework your business needs to achieve its goals. 

This article helps you create the document, providing an annual operating plan template on which to base yours. 

What is an Annual Operating Plan (AOP)?

An annual operating plan, also known as an annual operations plan, is a report that lays out the elements the company needs to reach its targets, including key performance indicators (KPIs), budgets and other human, physical, educational and financial resources. It provides a roadmap to help you navigate day-to-day activities that will lead the organisation to meet its objectives. 

The document lays out the resources required by different company activities and who holds responsibility for carrying them out. It also takes into account pertinent risks for the company and how it might mitigate them to remain on course to achieve its aims.

The AOP differs from your budget and your strategic plan in the following way: 

How to create your annual operating plan

1. assess your current situation.

Look back at your performance over the last year and consider what you achieved in relation to your aims and objectives. Review how closely aligned your performance was with company values and your mission. This will help you to reset your planning for the next year. 

In which areas could you improve in the future? Consider actions that did not achieve the necessary results. For example, did a new product launch fail to spark the expected revenue boost ? Consider what you can learn in order to refine your processes going forward or whether you should cancel some activities and seek out other opportunities instead.

Analyse all areas of the business to ascertain where you can make improvements. One of these areas could include the effectiveness of your board . You can use iBabs to track board member engagement, which will allow you to identify directors who might need more encouragement or training. A more engaged board is a more effective board and that can help you move the business forward over the next year. 

2. Analyse the market climate

The risks in your sector will have a bearing on your planning for the forthcoming year. There is no point in pursuing a plan that is destined not to work because the market climate is incompatible with its success. 

This means keeping a keen eye on the industry press to spot market trends that will help you set KPIs that chime with the business environment in which you will be working. 

Discuss the plan with the CEO to find realistic routes forwards for the next business year, as well as planning contingencies that can address the shifting landscape. 

Make use of competitive landscape analysis to see what your peers are doing and how they work. This will identify opportunities to diversify and gain an advantage over your competitors. Use a SWOT analysis to better understand their strengths, weaknesses, opportunities and threats. This will help you adjust your planning framework to the market conditions. 

3. Build your business strategy

Consider what you want to achieve overall for the business during the next year based on what is achievable as the market stands. Develop a strategy that will allow you to meet your objectives, given the risks and challenges that lie in store. 

Use your board portal to facilitate collaboration between board members on this topic between meetings. This allows them to thrash out the minor details outside of the boardroom, creating more time in board meetings to discuss the more substantial aspects of the strategy. 

You should also meet with department heads to discuss what they want to achieve during the year and what they need from you to meet those objectives. Attempt to work out how you can allocate the necessary resources for them to meet their aims. Also, use historical data to give you a realistic read on their ability to deliver what is required. 

4. Create the operational plan

Using the information you have gathered, you can begin to create a framework for the day-to-day activities that will comprise your operational plan. Set KPIs to help you monitor progress during the year and adjust your plan accordingly. Allocate the necessary resources and assign responsibilities. 

Once you have selected the areas on which you want to concentrate for the twelve months ahead, set SMART goals to achieve the growth that you require. These are goals that are S pecific, M easurable, A chievable, R elevant and T ime-bound.

Ensure your goals are relevant by aligning them with your company mission and that they are time-bound by setting them for the full term of your annual operating plan.

Include your budget and financial planning within the operational plan, which allocates how that budget works in a practical manner within the organisation. Include sales targets to help you achieve the results you need to carry out your plan. 

5. Explore new technology

Consider how technology could help you meet your operational goals with the resources that you have available. 

This could include using artificial intelligence to automate some repetitive tasks and free up employees to work in other areas. When it comes to allocating human resources, you can make your plan more efficient by finding solutions that make the most of your employees’ talents. 

Another use of technology to improve your operational efficiency is to use board meeting software like iBabs to run your meetings. This allows you to implement a digital meeting management process that uses your resources more effectively. 

6. Implement your plan

Put the plan into action and communicate that plan clearly to all stakeholders. Everyone must understand which goals you are aiming for, the steps required to reach them and their role in reaching those steps. 

Use internal communications methods such as company town halls to discuss the operating plan with employees and field any questions that they might have. In order to make sure your board members understand their responsibilities, create and track action items in your board software to increase accountability. 

Once the plan is in place, make sure to review it periodically, as changes in the market may have a bearing on its current state. 

Annual Operating Plan Template

This template provides you with a basis for operational plans for businesses and non-profits, as well as for longer-term planning. It allows you to visualise your goals, the stakeholders with ultimate responsibility, the measures of success and the potential risks you could encounter. 

Why is creating an AOP important?

Creating an AOP organises the route towards your goals. Without it, you could veer off-course without being able to recognise that immediately. The steps in your plan help you to track progress more effectively and adjust accordingly if necessary. 

What is the difference between an annual operating plan and a business plan?

Your business plan is your overall aims and goals and the methods to achieve them. The annual operating plan breaks that down into a one-year timeframe and plots how you will achieve the aims of your business plan that year. 

How often should we update the annual operating plan?

You should check in on your plan regularly during the year, quarterly or even monthly. This is to ensure that you are on target and that the AOP is still on track to lead you to your goals, considering the market conditions. 

How can we ensure everyone stays engaged with the annual operating plan?

Setting SMART goals and KPIs allows all stakeholders to know where they stand and what they need to do to meet their targets. With strong internal communications, you can keep everyone informed and motivated, offering incentives and praise for meeting goals. 

How do we determine the right key performance indicators (KPIs) for our annual operating plan?

This involves selecting leading KPIs that help you predict future performance. Discuss them with relevant stakeholders to ensure that they are realistic and helpful in achieving your aims. 

How can we effectively communicate the annual operating plan to other stakeholders?

Use your internal communications channels to keep stakeholders informed about developments and progress. This could include, for example, internal webinars or emails. For boards, use your board portal software to provide documentation and action points for directors. 

Using an annual operating plan template to create a road map towards achieving your goals helps you stay on course and gain an important overview of how you need to distribute your resources during the coming year. It provides all stakeholders with targets to meet and responsibilities to carry out so everyone understands the part they will play. 

For board members, you can use iBabs’ meeting management software to digitalise your processes, keep your board on track towards completing their action items and monitor directors’ engagement with board matters. Request a demo of iBabs today to find out how to improve your workflows, accountability and effectiveness using one platform.

References and further reading

  • New iBabs features
  • Board orientation checklist
  • How to improve board effectiveness
  • Good governance checklist
  • How to create an executive director work plan
  • Take the Meeting Excellence Assessment

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Your Guide to Crafting an Effective Annual Operating Plan

annual operating plan que es

An annual operating plan is the backbone of your brand’s financial success—it guides your operations, goal-setting, and financial decision-making. 

But, if you have yet to build your own annual operating plan, the process can seem intimidating. The six-step checklist below will help you build an operating plan that works for your business, accommodating your current financial status and facilitating future growth. 

With simple financial analysis, budgeting, planning, and auditing, your brand will be ready to conquer the next fiscal year.

What is an Annual Operating Plan?

An annual operating plan is a strategic planning document that shapes your business’ financial activities for the coming year. But, you may have heard it called another name , like:

  • An annual budget
  • A master budget
  • An operating budget
  • A customized, brand-specific name

An annual operating plan serves as an overview of your financial functions. Some of its primary purposes include:

  • Defining strategic, year-long goals
  • Establishing financial targets and budgets
  • Monitoring and dictating incentive-based pay structures
  • Identifying and maintaining your cash position
  • Outlining funding requirements

While your annual operating plan will likely be built primarily by your finance team, you will also need to seek input from other departments, including:

  • Advertising
  • Purchasing and Procurement
  • Customer service

If you operate a small business, you may oversee all of these departments yourself or carry out their duties—and you will need to draw on all of your professional expertise when building an effective annual operating plan. 

How to Build an Annual Operating Plan from Scratch

So, how do you build a robust, useful annual operating plan? These six steps will guide you through developing an airtight plan for your business’ short-term financial future. 

#1 Generate Key Financial Reports

The first step to building an annual operating plan is generating three key financial reports :

  • The income statement – A description of money made and spent
  • The balance sheet – A list of assets and liabilities—funds available and funds owed
  • The cash flow statement – A ledger of cash receipts and purchases over a specific period

Each of the reports above will help you determine how much money your business currently has, how much it needs to spend to continue operating, the amount owed to other businesses or individuals, and the ratio of revenue to expenses. This collectively comprises the critical data you need to start building your annual operating plan. 

#2 Establish a Sales Budget

With a clear picture of the money available to you and your recent financial history in hand, you can begin budgeting. 

There are two crucial arms of your business, and you will need to create spending, earning, and saving guidelines for each one:

  • Sales functions
  • Production functions

To develop your sales budget, you will need to determine:

  • How much your sales department can actually sell during the coming year
  • The funds needed to reach their sales benchmarks, supporting functions like:
  • Overhead, including:
  • Employee training
  • Software and hardware
  • Marketing and advertising
  • Customer relationship management (CRM)

You can use past spending data to estimate the resources needed for your sales team to reach its goals. 

#3 Create a Production Budget

Equally crucial to the sales department that directly generates revenue through clients purchasing your products or services—you need to fund the various production teams that develop, build, transport, and troubleshoot them. 

Building a production budget is similar to determining a sales budget. Ask yourself two crucial questions to determine how much money you will need to reach your production goals:

  • How much can the production department create with its current resources?
  • Resources include:
  • Trained staff
  • Programs or digital tools
  • Available workspace
  • How much money will it take to achieve production benchmarks?
  • Like the sales team, be sure to account for costs associated with:
  • Materials acquisition and storage
  • Standard operating procedures (SOPs)

When setting goals for your production team, use operational data from the previous year as a guidepost, making changes to account for shifts in the market and overall capacity. 

#4 Outline Fixed Expenses, Non-Cash Expenses, and Non-Operating Expenses

Once you establish the estimated costs for your sales and production arms, you need to outline other financial elements that will impact your cash flow, operations, and fiscal reporting at year-end. These elements fall into one of three categories, and include:

  • Fixed expenses , or financial obligations that are unlikely to change, such as:
  • Rent or real estate costs
  • Internet and other communication utilities
  • Management staff salaries
  • Costs to administer the employee benefits program
  • Non-cash expenses , or exchanges that do not directly impact your cash flow, like:
  • Depreciation
  • Amortization
  • Deferred costs
  • Non-operating expenses , or money spent outside of sales and production, including:
  • Tax payments
  • Gains and losses
  • Interest paid to loans

#5 Set Goals and Determine Needs

Your sales budget, production budget, and miscellaneous expenses will form the bulk of your annual operating plan. But, after you lay out the numbers, you can determine what to do with them by setting goals and determining what you will need to reach them. 

To ensure realistic goal-setting, set two types of benchmarks:

  • Conservative goals that you can accomplish with relative ease
  • Stretch goals that you can tackle if you encounter more prosperity than expected

If you want to bring on more staff to increase productivity and profits, for example, you could lay out your goals as follows:

  • Conservative goal : Hiring five new employees
  • Stretch goal : Hiring ten new employees
  • Needs : Funds to pay and train new staff and money to expand your workspace

#6 Plan Implementation and Auditing

Your annual operating plan should also outline implementation procedures and internal auditing practices—essentially, an standard operating plan (SOP) for putting your plan into practice. 

Create protocols for:

  • Issuing budgets to individual team members or departments
  • Reviewing budget comments and requested changes
  • Processing and approving requests for additional funds
  • Regularly reviewing the budget throughout the fiscal year
  • Implementing changes to protocols, goals, and needs

It will be much easier to administer, maintain, and review your plan once you create a stepwise implementation protocol.

Build an Annual Operating Plan with CFO Hub

Building an annual operating plan will help you determine how much money you have to work with during the next fiscal year, how to divide your available funds, and what to do to secure future profits and additional growth. 

Even seasoned business owners can encounter difficulties with financial planning—when you need expert advice, CFO Hub can help. 

Our experienced team of full-time, part-time, and fractional finance professionals can fill any niche on your accounting team—whether you need help preparing for an audit , general bookkeeping support , or large-scale CFO services , CFO Hub can help you navigate your financial operations with ease.

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A Guide to Creating an Annual Operating Plan for 2024

Why do you make resolutions at the end of every year.

The answer is quite obvious. Most of you do it to start the new year on a positive note and to make positive changes in your lifestyle in the year ahead. 

Resolutions help you resolve to change the things that need changing and enter the new year on the right foot. So does an Annual Operating Plan for businesses.

Don’t forget to add Group Health Insurance for your employees while creating an AOP for 2023. You can check out other policies such as Group Personal Accident Insurance & Group Term Life Insurance .

What is an annual operating plan?

An Annual Operating Plan is an annual layout or a roadmap?️for your business’s growth. It charts the course you should take to grow your business to desired targets. It is a blueprint of activities that you and your team choose to undertake to reach the annual milestone of the business.


Why is AOP in Finance Important

In the financial world, the Annual Operating Plan (AOP) is crucial. It's the roadmap for a company's financial journey. AOP sets clear goals. It aligns resources with these goals. This alignment is key. It ensures focused efforts and efficient resource use.

AOP also aids in performance tracking. It offers benchmarks. These benchmarks are vital. They help in measuring progress and identifying areas needing improvement. Therefore, AOP is not just a plan. It's a tool for continuous growth.

Moreover, AOP fosters team unity. It brings everyone on the same page. This unity is essential for success. It ensures that all departments work towards common objectives. In essence, AOP is the backbone of strategic financial planning.

What Does an Annual Operating Plan Include?

An annual operating plan must include the following.

  • Objectives 
  • Business activities 
  • Resource requirements 
  • Performance Monitoring Plans 

Each annual operating plan you make will look a bit different. Use the points above as your basic outline, and add or remove other things as you see fit.

Why is an AOP needed?

Benjamin Franklin once said, ‘If you fail to plan, you are planning to fail’ . This quote sums up the fundamental importance of an operating plan. The plan is like a to-do list?that helps the teamwork collectively to achieve business goals. Imagine having no plan. You and your employees would not know in which direction your organisation is headed.

An AOP is, thus, needed to chart a course that your business should take in the coming years. It gives shape to the objectives of your organisation, thereby removing any ambiguity.

Annual Operating Plan Best Practices

Creating an effective Annual Operating Plan (AOP) is an art. Here are some best practices:

- Start with Clear Objectives : Define clear, achievable goals. These goals should align with your company's vision.

- Involve Key Stakeholders : Collaboration is key. Involve different departments. This ensures a well-rounded and realistic plan.

- Focus on Data : Base your plan on solid data. This approach ensures accuracy and relevance.

- Be Flexible : The business world is dynamic. Your AOP should be adaptable to changes.

- Regular Reviews : Don't set and forget. Regularly review and adjust your AOP as needed.

These practices ensure that your AOP is not just a document. It's a dynamic guide that drives your business forward.

Benefits of Annual Operating Plans

Aligns cross-functional department activities with business objectives.

Corporate leaders can tailor job descriptions and departmental targets according to the provisions in the annual operational plan. This guarantees that their team members are aligned with critical business goals.

Promotes Data-Informed Departmental Strategies and Plans

Implementing a data-informed strategy ensures that the objectives and tactics of various departments are result-driven. This strategy meticulously breaks down the effect of expenditures per employee, per month, or per supplier.

Highlights Potential Need for Fundraising

A yearly operational plan facilitates more detailed discussions with stakeholders or business owners about how alterations in spending could boost performance in response to shifts in market and business conditions throughout the year.

Provides Departments with a Benchmark for Monitoring Performance and Objectives

An effective yearly operational plan aids various departments in tracking their progress, ensuring they imp

How to create the best operating plan?

Taking a pen ?️ and paper (or powering up your computer) to make a list is easy. Anyone can do that. But to make an effective plan which would work is where the trick lies. 

So, here are some quick and easy tips ? to create an effective plan.

Create a vision board

This is the first step. After all, you can’t go on a journey without having a destination in mind!

So, create a vision board-i.e. where you see your business 1 year from now. Set the annual objectives of your business to get a clear view of the goals.

Pro-tip: When making a vision board, don’t do it alone. Involve all the departments in the planning process. Each department will know its strengths and weaknesses. Moreover, every department, working in tandem, will make it possible to achieve the identified goals. So, brainstorm ?. Take the opinions of your employees about ways you can grow the business. You never know what useful idea can be born from an effective brainstorming session!

Moreover, start early ⏰. There is no point in creating an Annual Plan in the middle of the year. The planning should be undertaken 3-4 months before the next year starts. If you did not make a plan and the year has started, do it ASAP. Do not procrastinate. 

Assess the feasibility

It is said that the goals should be S. M. A. R. T., meaning:

1️. Specific

2️. Measurable

3️. Achievable

4️. Relevant

5️. Time-bound

If your business goals fulfill this criterion, you will be able to fulfill them. So, just creating the vision board is not enough. You need to determine whether the objectives listed on the board are feasible or just some far-fetched ideas. This is an important step that differentiates an effective plan from an ineffective one. Check out whether the goals that you have envisaged are achievable or not. This is a feasibility check which should not be missed.

Pro-tip: Here again, involve all the departments to assess the feasibility of the goals. This is because the departments know whether the goals are realistic or not. Moreover, achieving the specified goals is not a one-person job. It involves all departments' collective efforts, so their involvement in the decision-making and feasibility checking phases is essential.

Go on a trip down memory lane

The past gives you a glimpse into what went wrong. That is why it is essential to check how the business performed last year- the areas that need improvement and the areas that delivered a good performance. Looking into last year’s performance would help you weed out the problem areas so that you can take steps to address and resolve them. This would ensure that the business plan that you are making is effective as the possible leaks would be plugged in.

Pro-tip: Analyse business performance over the last couple of years to better understand which areas require your attention. Use Key Performance Indicators (KPIs) to measure the business performance and measure these metrics against the industry average. If the metrics need improving, you would know where additional efforts are needed. 

Create a budget

Once the planning is done, reviewed, and assessed, it's time for budgeting. Budgeting involves laying down the expected expenses needed to achieve the envisioned goals. Budgeting also gives you an idea of the expected business expenses over the year. You can allocate specific resources when you know how much you can spend. Moreover, budgeting also helps curb unnecessary spending and boost profitability. 

Pro-tip: Don’t be too taxing when creating a budget. If you’ve envisioned grand goals for the year ahead, you would require a bigger budget. If your budget is small, the goals should also be realistic. Do not force your team to work on a shoestring budget and achieve great results.

Run it with your team 

Once the outline for the year and the budget have been set, run it with the people who would make the Annual Operating Plan a possibility - your team. Tell them about the vision that you have created for the business and ask for their opinions.

Understand whether, in your team’s view, understand whether the plan is feasible or not. What you might consider achievable, your time might not. Since they are the ones that would be putting in their efforts to make your plan a reality, they should be in the know.

Pro-tip: Conduct a strategy meeting after the plan has been outlined and the budget set. Run the plan with your team and take their approval before putting it into the process. 

After your team has approved the plan and believes it is achievable, it is time to delegate. Divide the objectives into smaller tasks and allocate them to the relevant departments. Make them accountable for the tasks delegated.

Pro-tip: Delegate the tasks to each department and agree upon a mutual timeline within which the task would be completed. 

Keep a contingency plan

The best-laid plans can go awry, and you need to be prepared for that. Even when you have taken the pains to revisit every detail with a magnifying glass, the plan that you have envisioned might not deliver the expected results. Be prepared for the same. Be prepared for your objectives or plans to fall through, for the budget to overshoot, and for any other contingency that might come your way.

Pro-tip: Invest in insurance plans to battle the financial repercussions of an emergency. Employee insurance plans provide financial benefits to employees in an emergency, while corporate insurance plans can help your business deal with unexpected losses.

Review and revisit

Lastly, a review is necessary because of changing business dynamics. Your organisation runs in a dynamic environment that might produce deviations from the set plan. A review is, thus, necessary to keep the plan in place and make amendments to the same, if needed.

Pro-tip: Be flexible with your operations. Leave room for adjustments and changes. Remember, change is the only constant. If your plan needs an amendment, do not fear it. Make the necessary changes and see how the deviation has affected the plan on an overall basis. Review the plan quarterly for checking the direction in which it is headed.


Why Startups Need To Go Beyond Annual Operating Plans

Startups are unique. They operate in fast-paced, often unpredictable environments. Therefore, relying solely on Annual Operating Plans (AOP) isn't enough. Startups need agility. They need plans that can adapt quickly.

Beyond AOP, startups should embrace continuous planning. This approach allows for frequent adjustments. It's responsive to market changes. This responsiveness is crucial for startups.

Also, startups should focus on innovation. A rigid AOP might limit this. Flexibility in planning fosters creativity. It allows startups to seize unexpected opportunities.

In summary, while AOPs are important, startups thrive on adaptability and innovation. These qualities ensure they stay ahead in a competitive landscape.

How is AOP Different from a Budget?

AOP and a budget are often confused, but they're different. The Annual Operating Plan (AOP) is about strategy. It's a comprehensive plan. It outlines the company's goals and how to achieve them. AOP is broad. It covers various aspects of operations.

A budget, on the other hand, is about numbers. It's a financial document. It details income and expenditure. The budget is a part of AOP. It supports the AOP by providing financial limits.

In essence, AOP is the game plan. The budget is the financial boundary within that plan. Both are crucial, but they serve different purposes in a company's financial strategy.

The Bottom Line

Be a pro when it comes to creating an effective AOP. There is no universal formula for creating a winning AOP. However, these tips help. Remember that an annual operating plan is not a one-person job. While you might envision great things for your business or organisation, you need to run your dreams with your team. They would be able to give you a third-person view of whether your envisioned goals are achievable or not. 

So, when you envision the plan, go by the top-down approach. List your goals and see how they can be achieved. On the other hand, when you involve your team, give them a bottoms-up approach. Allow them to check how the envisioned goals might be achieved.

Also, do not delay creating a plan. Start the process before the year ends so that when the new year starts, you have an outline for your business that has been fool-proofed. This would give your organisation a head start in achieving the set targets.

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Q: What is an Annual Operating Plan?

A: An Annual Operating Plan (AOP) is a roadmap outlining a company's goals, actions, resources needed, and timelines for a year.

Q: Why do I need an Annual Operating Plan?

A: An AOP aligns your team's goals with the company's objectives, helps manage resources efficiently, and tracks performance throughout the year.

Q: How do I start creating my Annual Operating Plan?

A: Start by setting your goals, then detail the actions needed, identify required resources, set timelines, and determine how you'll monitor progress.

Q: Can I change my Annual Operating Plan during the year?

A: Yes, an AOP is a flexible tool and should be updated as market conditions, opportunities, or challenges change.

Q: What should I include in my Annual Operating Plan?

A: An AOP should include your goals, the actions you'll take, the resources needed, timelines for these actions, and how you'll track progress.

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How to build your annual operating plan in 8 steps

Brett Herkt

An annual operating plan is a prized document – it’s the blueprint for building your organisation in any given year. You wouldn’t build a house without architectural drawings. Unfortunately, some CEOs run their organisations with only a sketch of what they are building.

This guide is aimed at CEOs of commercial and not-for-profit organisations with revenues between $1M and $40M and a functioning management/leadership team (i.e., 3+ managers) who don’t have a strong track record of strategic/operational planning. If your organisation is smaller, absorb the principles and scale down the process to suit your resources.

Like many CEOs, I have run an annual planning exercise with suboptimal results. In my early days, it was horrible – rushed preparation, lack of alignment, personal agendas at the board table, weak commitment, lack of diverse thinking – and I tried to create, run and contribute all at the same time! The outcome was frustrating and poor.

The good news is that annual planning is a craft which can be mastered. Here’s how to run a lower-stress process to produce an annual operating plan that:

  • is consistent with your purpose and vision
  • involves the wider leadership/management group
  • incorporates feedback loops
  • produces diverse business thinking
  • is financially robust
  • aligns the board and leadership team

This guide includes a set of operational templates and simple guides for managing the process and delivering the outputs. Once completed the management team should have an agreed action plan and results to which it will willingly commit itself.

  • intend to do
  • what they need to achieve it and,
  • what are the expected results

Annual operating plan process

The guide contains seven business templates;

  • Annual planning process template
  • Strategic offsite planning template
  • Facilitation plan template
  • Dialogue vs debate template
  • SWOT analysis template
  • Competitor overview matrix template
  • Operating plan presentation template

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Annual Planning: Why Is It So Important?

On a personal level, planning is an essential aspect of everyday life. And when it comes to companies, whether small or large, planning is equally essential. Annual planning is one of the most important activities that companies do every year because it provides an opportunity to set the overall direction of a company by discussing goals, metrics, budget, and performance.  

annual operating plan que es

What Is Annual Planning?

Annual planning can be defined as the process of defining a business roadmap for your company and your employees. It can also be seen as an organization's financial plan for the year, and it is comprised of a series of milestones that help to carry the plan forward through several tasks that lead to a broader vision of where the company aims to be by the end of the year. 

Companies must hold planning sessions to review last year’s performance, as well as specific goals and achievements. These sessions will help to analyze expectations and results from the previous year in order to create an annual plan that gives everyone in the organization a sense of where they’re headed, and where they want to be twelve months from now. 

Is Annual Planning the Same as Strategic Planning?

Strategic planning is about establishing goals to sustain the company’s vision. Is about creating a strategy where the end product is a long-term plan that includes identifying goals, as well as mapping out how exactly those goals will be met. The process of strategic planning involves choosing a methodology, assessing resources, and receiving feedback from both external and internal stakeholders. A strategic plan can also be implemented during the course of years, and not necessarily within one business year. 

To put it simply, the strategic plan will identify the framework for a company to advance on its mission. The annual plan can include goals directly related to the strategic plan but it is largely connected to the budgetary approval process for the next business year, and as such, annual planning is usually conducted by leadership or directors. 

Why Is Annual Planning Important?

A well-formulated annual plan is an opportunity to set the overall direction for your company. It can also help to empower the team by providing a sense of direction. Let’s take a look at the most relevant benefits of annual planning:

  • Annual planning generates efficiency because it circles around performance.
  • It helps to define what is critical to achieving over the year.
  • It delivers clear leadership to employees and it helps to keep the workforce united.
  • Employees gain a clear sense of direction in their departments and roles. 
  • An annual plan can rally an entire organization around goals. It can also provide a stronger connection to the company’s strategic plan.

What Is Included in an Annual Plan?

Generally, an annual plan will contain the following elements:

Goals. Before you can look forward it’s important to look back. For this, it’s a great idea to review your SMART (Specific, Measurable, Attainable, Relevant, Time-Bound) goals, they can help to clarify ideas, focus efforts and ensure resources are being used in the most productive manner. Remember, your annual plan should also hold a strong connection to your company’s strategic goals.

Budget. Financial elements are key to annual planning, so it’s important to take into consideration projections for the upcoming 12 months. These projections will help you plan resources, cash flow, and decide the best course of action and timing for individual projects. 

Expectations, responsibilities, and clear OKRs. Goals need to be clearly specified, indicating which teams, individuals, or departments will be responsible for carrying out tasks. Expectations must be exceptionally clear for collaborators. Also, working with well-defined OKRs can help to keep teams on track because they help to provide visibility into what other teams and individuals are working on. It’s all about maintaining the workforce motivated and crystal clear regarding who’s in charge of what. 

Timelines. When measuring performance it’s important to understand how successful your company has been in terms of achieving goals within their deadlines. Split your goals into tasks and set deadlines. 

Contingency plans. A well-formulated annual plan will also consider emergencies. It’s always a good idea to think of alternate scenarios, such as what would happen if suddenly your cash flow would become compromised? 

Values and mission. It’s also instrumental to keep your company’s aspirational future vision in mind when working on your annual plan. 

Annual Planning: 

When it comes to managing annual plans and strategic plans , you need to be on top of everything. A strong annual planning strategy can help to build a company’s broader strategic vision and to set the overall direction of a business roadmap for the next 12 months. However, as you may already know, this process entails keeping track of critical information. This can be an exhausting and difficult process, but it gets easier when you use the right tools. 

Project management software can be a powerful ally for project managers. Instagantt , for instance, allows you to keep information centralized. You can quickly store, update, share, access, and review important company-related information , all in one single place. With gantt charts , you can keep track of your budget and streamline your business plan, making sure you and your team stay on track. Moreover, you can use the same tool to keep track of your strategic and your annual plans, which will help to increase transparency across the organization, keeping track of the key results you’re trying to achieve, and visualizing progress and performance at all times. With the right tools and processes, you can create and execute a strong annual strategy.

Annual Planning Example

Template: Annual Planning Example

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5 Easy Steps to Develop an Annual Operating Plan

Priyanka Bhadani

Priyanka Bhadani

Planning is the only way to minimize inefficiencies and allocate resources properly to ensure the best outcome. In the business world, planning is a requirement for streamlining operations and fixing the mistakes that caused problems in the past. Regular planning will help to focus on what's really important, achieve growth, and increase profit margins. During the planning process, it's important to write both short-term goals and long-term goals. Short-term goals are better for maintaining day-to-day operations because they can easily be attained by taking a series of small-steps. While long-term goals are also an effective motivating factor, they cannot be achieved without several years of meeting small-term goals. Successful companies outline their smaller goals in annual reports to optimize performance tracking and focus on improving future operations.

Build an Annual Operating Plan in 5 Steps

build an annual operating plan in 5 steps 1612827448 7620

  • What business units perform key tasks?
  • Who is responsible for overseeing these projects?
  • How many resources are needed to perform key tasks?
  • Is there any sort of financial risk involved in working towards these goals?
  • How can the organization mitigate disruptions and risks to ensure success?
  • Business Activities
  • Desired Results
  • Standards to Maintain Quality
  • Hiring Requirements and Current Employee Requirements
  • Milestones and Timeframes
  • Metrics Used to Track Performance

How to Create an Annual Operating Plan

The primary purpose of an annual operating plan is to help a company focus on what's important so it can achieve growth objectives for the following year. It serves as a motivator and ensures accountability throughout the organization. Decision-makers can curate job roles and department goals based on what is outlined in the annual operating plan to ensure alignment with key company objectives. Best practices for creating an operating plan include-

1. Assess the Strategic Plan

An annual operating plan is a tool used to ensure the success of a strategic plan . Therefore, without a strategic plan in place it is impossible to write an annual plan. The business owner should make certain that the strategic plan has all of the necessary components to ensure the quality of the annual plan. A strategic plan typically includes a vision statement, mission statement, core values of the organization, a SWOT analysis, long-term goals, annual goals, and required actions.

2. Identify Business Objectives

2 identify business objectives 1612827448 4194

The goals included in the annual plan should be for the following year and are not long-term objectives. Best practices include listing 5-10 simple goals and then listing the actions required to meet them. This may include improving asset management, enacting quality control techniques, implementing data security measures, or revamping the onboarding process.

3. Pick Key Performance Indicators

A set of KPIs is needed to measure and track the progress towards meeting these objectives. It's better to utilize leading key performance indicators that predict future outcomes rather than lagging key performance indicators that finds trends in historical information. This is the optimal solution when mapping out goals in the future, as processes are new and cannot always be compared to older processes without more data. Every objective should be SMART, or specific, measurable, attainable, relevant, and time-bound. It's also critical to review KPIs with all involved stakeholders to gain any feedback and ensure everyone is on the same page.

4. Identify a Tracking Solution

4 identify a tracking solution 1612827448 6398

Once KPIs are determined, the company can discern which method to use to track them. KPI dashboards, advanced analytics, weekly meetings, excel spreadsheets, task management software, or one-on-one check-ins are the most common methods to track performance. It's important to make sure everyone knows how their progress will be tracked to ensure workplace accountability.

5. Communicate the Plan

Finally, it's critical to make sure that everyone understands the new plan, what is expected of them, and what workflows/requirements have changed. At the start of the new year, business leaders should set time aside to communicate the annual plan with each department. Weekly meetings can assist in tracking the progress towards implementing the annual plan and make certain workers know how to measure their own performance each day.

Key Takeaways

key takeaways 1612827449 5578

  • An annual plan describes the finances, budgets, tasks, and key performance indicators needed to operate the business and achieve key objectives.
  • To write an annual operations plan , business leaders should first find their strategic plan and ensure its quality. They should next identify business objectives. These should be short-term goals that are specific, measurable, attainable, relevant, and time bound.
  • After picking a set of objectives, business leaders can determine which key performance indicators will be used to track performance.
  • A tracking system must be determined and used to monitor the progress towards achieving these goals. Finally, the plan must be communicated to everyone involved to make certain they are on the same page.

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annual operating plan que es

All businesses need an annual operating plan (AOP). An AOP is developed by departmental leaders across an organization to set the course for the year ahead.

It’s essential to the successful achievement of short-term strategic, operational, and financial goals and is imperative when allocating resources in order to maximize ROI.   

The current process for developing an AOP is time-consuming and ineffective in aligning operational plans with budgetary constraints. An inordinate number of valuable analyst hours goes into creation of templates for distribution across the business, offline work in every department to eventually populate the distributed spreadsheets, and finally, collection and error checking as the templates are aggregated for the holistic picture.  

However, times are changing, silos are being broken down, and more collaboration and visibility are being demanded across functions and from stakeholders. This is a major opportunity for transformational finance leaders to take the AOP into a new era, one focused on realistic guardrails, open communication, and alignment across all levels of the business.   

The AOP status quo  

The old way of creating an AOP includes finance teams within business units and/or departments developing operational plans and budgets in a silo not aligned to the strategic plan. These teams review current-year progress on operational and financial objectives, departmental operational goals for the following year, past performance, and costs to develop an AOP. Unfortunately, these activities are often performed in a manual, spreadsheet-reliant environment and limited to passing information and communicating through email, both vulnerable to human error and rapid outdating.   

While this takes place, higher-up in the organization, corporate finance and strategy teams are developing alternate operating and financial targets without consulting the individual business units and often using the same manual spreadsheet- and email-driven environment. For instance, a unit may develop a revenue plan based on demand forecasts, product development, marketing support, and sales resources, or they may have a customer metric to improve the net promoter score. Corporate teams may have a different revenue target from that agreed upon in the financial plan based on their own understanding of the capabilities of the organization. This siloed approach and exchange of information leads to misaligned and ineffective AOPs.  

This siloed system sets up the entire organization for a lower probability of achieving its plans.  No collaboration between levels means no visibility into the context of how each team developed the targets. There isn’t a shared understanding or insight into the business unit’s past performance or future needs. This kind of individual effort leads to Financial Planning and Analysis (FP&A) teams spending the vast majority of their time aggregating and reconciling data rather than analyzing the data. With a bevy of spreadsheets and emails to consolidate, who has time to truly analyze the data provided? These hours spent reconciling replace the ability to validate and present the data. Because there is less context than is necessary, the data often doesn’t tell a cohesive story and FP&A needs to return to the drawing board to align the organization around budgetary constraints.    

This misspent effort has consequences for every level. The individual contributor is shackled by a budget passed down without insight into organizational capabilities. They need to spend time reconfiguring their AOP and performance goals to match the number provided, which is often an exercise in sacrifice and compromise.  

Although using the AOP status quo can, by definition, provide an operating plan for the year, without a more collaborative and intelligent way of building an AOP, the business is limited by this labor-intensive and opaque approach.  

Creating the AOP of tomorrow  

Transformational finance leaders are charging into the future with more cohesive, effective AOPs. Here’s how they’re changing the AOP status quo by using Extended Planning and Analysis (xP&A), or a connected approach to planning.  

Aligning on course and trajectory

First, all teams need to agree on the course and trajectory of the business. Businesses increasingly maintain an evergreen plan or focus on a monthly view. This better ensures alignment on the path of the business and what is required to keep it on track with near-term course corrections.   

Alignment typically comes from the C-suite, which sets an expectation with the business stakeholders on how they expect the business to track, communicated as target ranges or glidepaths for key metrics. This allows the AOP process to focus strategically on what needs to change to realize the growth, margin, cash generation, and CSR objectives of the business, in addition to influencing the reforecasting process throughout the year

Value levers

The Finance team exposes the levers of value creation in the key objectives listed above: For example, the volume, price, and mix impacts in revenue, or the activities, volumes, headcount, labor rate inflation, outsourcing, and mix components of functional costs. This allows the conversation to move from “rolling up” AOP based on disconnected assumptions to “what needs to be true” to satisfy the business demand. Conversely, it can also inform how to adjust what to expect the business to support.   

Growth mindset

How to close the gap or maximize the performance of the business facilitates leadership conversations focused on problem-solving what needs to be true to achieve AOP effectiveness. Exercising a growth mindset prioritizes sending capital into the areas creating the greatest value or quickly baselines what is achievable while also driving alignment.  


By leveraging Connected Planning, leaders can analyze scenarios and flow of the effects of different courses of action across the entire value chain, regardless of what function or which stakeholder owns the information and decisions. They can assess the likely impacts where the assumptions are transparent, and the model is understood and trusted. If the outcome is unsatisfactory, either the assumptions need to change or the expected outcome needs to be reset. All are aligned and have visibility across the process for true collaboration.  

Additionally, there is no time lost to building plans not aligned to targets. The drivers and shape of the plan are agreed upon up front and the impact of those decisions are clear to all stakeholders. The detailed build ups ensure managers execute in accordance with the plan.  

  The drivers are captured directly into the model by the planner, providing instant feedback for whether they meet all of the relevant value levers distilled to their level. The value levers act as a control mechanism during the business cycle to test and learn whether the business is executing in accordance with the plan.  


Finance no longer wastes time aggregating piecemeal information. Timelines are dramatically reduced due to automation and flow-through from the evergreen plan, removal of double data handling, and the agile and strategic approach to building the shape of the plan up front.  

Outcomes of the AOP of the future

The value in transforming the AOP process is manifold, and far outweighs the pain of making a change for the team. These major improvements not only create less burden, but improve overall business outcomes. When you break away from the AOP status quo, expect to:  

  • Create conversations and enable collaboration. No longer reliant on context-free spreadsheets, conversations become easier. For example, a leader can hand a budget to an individual contributor and a conversation about how it will be used can happen, thanks to the visibility of a connected platform. It’s no longer a strict assignment of money, leaving individuals feeling as though they have no choice but to say “I can’t make this budget” without being able to easily point to the data to support their claim. Leadership and lower level contributors can collaborate creatively to meet budget without major sacrifice. For instance, the ability to go back and forth to come up with solutions to meet budget is a lot better than assigning budget and leaving the individual to make do with what they’re given.  
  • Enjoy more visibility. Leadership gains the ability to see all levels of data and make better determinations. If leaders want to achieve a certain goal and look at the data available from across the business, and they see only a modified or entirely different goal is possible, they’re providing more fodder for those collaborative and strategic conversations.  
  • Reduce manual labor. Use time more strategically with a faster, clearer look into the entire business’s performance using Anaplan. There are no more endless hours spent aggregating information from various spreadsheets or digging through emails to find the necessary data. With a modern approach to the AOP, that time can be used to analyze data and make better, more informed decisions.  
  • Gain trust. Enabling collaboration and conversation while enhancing visibility and strategic decision-making create a perfect storm for positive outcomes. The added cohesion across levels of the business affords more opportunities for accountability and trust. Leaders need to listen to the individual contributors’ rationale for line items before handing down arbitrary budgets to better ensure the budget is met – and not with sacrifice or erosion of business performance.  


Transformational finance leaders have the ability to completely change the AOP. Moving away from a siloed, top-down approach, they can enable collaboration, visibility, and trust between levels of the business for greater accuracy and better, more measurable performance on an ongoing basis. Aligning strategic, financial, and operational planning creates an environment of shared ownership of organizational targets and business performance. This is made possible via Connected Planning, or xP&A, with all levels and business units reporting data into the same system to unlock potential, uncover hidden risks, and become more agile and resilient over the course of the year.  

Learn how Anaplan can solve for these issues and more.


Annual Operating Plan

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The Annual Operating Plan, but from a collaborative effort across all business leaders, sets the tone for the year. It’s where you make decisions that align the company’s overall strategy with business execution. But gathering the data necessary to make insightful decisions shouldn’t be a slow, manual process.

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Annual Operating Plans And Financial Strategies


Why You Need An Annual Operating Plan

Creating a clear, actionable Annual Operating Plan (AOP) is essential for optimal efficiency in your business. An AOP is a framework that clearly outlines the allocation of your business’s resources. These include (but are not necessarily limited to) financial resources, human resources, and physical resources. With a clear strategy and achievable goals, you can meet and even exceed your annual objectives.


Inside An Annual Operating Plan

Define the most important goals for your business regarding achieving your Year-over-year (YOY) revenue profit targets.

Align (and possibly adjust) your annual budget to create the most efficient spending strategy to meet your AOP objectives.

Outline priority tasks and allocate your human resources (employee work hours) to set tasks.

Set realistic deadlines for your employees’ various activities and tasks.

Identify inefficiencies and develop remedial initiatives that increase both product quality and improve the quality of employee deliverables.

Determine which Key Performance Indicators (KPI) you will use to measure progress throughout the year. Identify “leading” KPIs that will inform future progress, compared to “lagging” KPIs that confirm patterns from historic data.

Track and report the progress on your KPIs. Use progress reporting tools including calendars, SaaS project management tools, and even regularly scheduled meetings.

Keep your team/employees up to date and on the same page with weekly meetings focused on KPI progress and track their progress on a regular basis.

Tackle Project Implementation With NOW CFO

Fostering consistent growth of your business is contingent upon the successful implementation of a well-developed Annual Operating Plan (AOP) that is both realistic and challenging.

NOW CFO specializes in strategic financial services including Annual Operating Plan development and project implementation. We can help with the most granular, specialized projects as well as broad, overarching business objectives.

Image 24

Why You Should Be Outsourcing Your Strategic Financial Services

Creating a comprehensive annual operating plan does not need to feel overly daunting or time-consuming with the help of NOW CFO. Our vast network of accounting specialists, including interim CFOs, Controllers, and Staff Accountants, have decades of experience. No matter what field your business is in, our expert consultants can craft detailed financial strategies and AOPs that are up to date with the latest industry standards and technological developments.

Image 24


  1. Your Guide to Crafting an Effective Annual Operating Plan

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  2. Annual Operating Plan PowerPoint Presentation Slides

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  3. Developing an Annual Operating Plan for your business

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  4. 11+ Annual Operational Plan Template Examples

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  5. 8 Steps to a beautiful annual operating plan

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  6. Annual Operating Plan

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  1. Annual Operating Plans: Definition + How to Write Them

    An annual operating plan (AOP) is a strategic document that a company prepares to chart its course for the upcoming year. This AOP encompasses key performance indicators (KPIs), operating budgets, and action plans designed to meet both short-term and long-term objectives.

  2. The Complete Guide to Writing an Annual Operating Plan

    An annual operating plan is a practical document noting your financial, physical, and personnel resources to achieve a specific business goal. Annual operating plans allow you to create the day-to-day frameworks to carry out your business objectives.

  3. Annual Operating Plan: How to Build One in 8 Easy Steps

    Creating an effective annual operating plan (AOP) is important for any business, whether it's a bustling startup or a well-established small business. This strategic planning tool serves as a roadmap, guiding your company toward its business objectives and fiscal year goals.

  4. Understanding your Annual Operating Plan (AOP)

    CPGvision Team. Jul 6, 2023. At the heart of business management and the strategic planning process lies your annual operating plan (AOP) - a crucial blueprint that guides you through the intricacies of achieving your financial goals year after year. Determining your organization's goals, priorities, and resource allocation can be a daunting ...

  5. Annual Operating Plan (AOP) Definition

    Annual Operating Plan (AOP) means the plan that serves to lay out planned activities and corresponding monetary resources for the fiscal year, measured on a quarterly basis, including, but not limited to, Revenue and EBITDA. The AOP may be revised in the discretion of the Company 's Board of Directors. Sample 1 Sample 2 Based on 3 documents

  6. Annual Operating Plan

    An annual operating plan is a basic framework that outlines the allocation of financial, human and physical resources needed to meet (and likely exceed) your business goals and their associated KPIs. The creation of an AOP will help you identify how to most effectively appropriate your resources to achieve your single-year objectives. INSIDE AN AOP

  7. How To Create An Effective Annual Operating Plan (+Template)

    An annual operating plan (AOP) is a forward-looking blueprint that translates your business strategy into actionable steps. It's a detailed roadmap that outlines your organization's strategic objectives, annual budget, detailed action plans, and resource allocation for a specific fiscal year. Annual Operating Plan (AOP) diagram

  8. How to Develop an Annual Operating Plan + Template

    An annual operating plan, also known as an annual operations plan, is a report that lays out the elements the company needs to reach its targets, including key performance indicators (KPIs), budgets and other human, physical, educational and financial resources.

  9. How to Develop an Annual Operating Plan [2022 Version]

    An Annual Operating Plan is a comprehensive outline of goals, milestones, key performance indicators, and budgets to help achieve goals you have in the year to come. It is a mix of a strategic plan and operational plan in that it provides all of the strategic initiatives you have and the steps to execute against them.

  10. Your Guide to Crafting an Effective Annual Operating Plan

    An annual operating plan is a strategic planning document that shapes your business' financial activities for the coming year. But, you may have heard it called another name, like: An annual budget A master budget An operating budget A customized, brand-specific name An annual operating plan serves as an overview of your financial functions.

  11. Annual Operating Plan Definition: AOP meaning in finance

    An Annual Operating Plan (AOP) is a financial planning tool used by businesses to anticipate their revenue and expenses for the upcoming year. It's a crucial component of effective financial management and is typically developed by business owners, senior managers, or department heads. The purpose of the AOP in finance is to outline projected ...

  12. Budget vs Annual Operating Plan (AOP) : Understanding the ...

    What is an Annual Operating Plan? An operating plan is a more comprehensive plan that shows how the organization intends to use those resources to achieve its goals. Budget v/s Annual...

  13. Guide 2024: Mastering Annual Operating Plan Strategies

    Why is AOP in Finance Important. In the financial world, the Annual Operating Plan (AOP) is crucial. It's the roadmap for a company's financial journey. AOP sets clear goals. It aligns resources with these goals. This alignment is key. It ensures focused efforts and efficient resource use.

  14. Annual Operating Plan

    An annual operating plan is a prized document - it's the blueprint for building your organisation in any given year. You wouldn't build a house without architectural drawings. Unfortunately, some CEOs run their organisations with only a sketch of what they are building. This guide is aimed at CEOs of commercial and not-for-profit ...

  15. What Is Annual Planning?

    An annual plan can rally an entire organization around goals. It can also provide a stronger connection to the company's strategic plan. What Is Included in an Annual Plan? Generally, an annual plan will contain the following elements: Goals. Before you can look forward it's important to look back.

  16. How to Develop an Effective Annual Plan

    Put simply, an annual plan - also referred to as an annual operating plan or an operational plan - is a practical document that defines the financial, physical, and human resources that need to be allocated to achieve your business's short-term goals.

  17. The Value of An Annual Operating Plan

    As the name states, an annual operating plan covers a one-year period. An annual operating plan should be at the top of a business owners list when it comes to things to have prepared. It can help to stay organized and determine goals. This plan should also be linked to your strategic plan to go hand in hand with the growth and business goals.

  18. 5 Easy Steps to Develop an Annual Operating Plan

    A strategic plan typically includes a vision statement, mission statement, core values of the organization, a SWOT analysis, long-term goals, annual goals, and required actions. 2. Identify Business Objectives. The goals included in the annual plan should be for the following year and are not long-term objectives.

  19. Hit the Ground Running in 2022 with an Annual Operating Plan

    An Annual Operating Plan (AOP) is a comprehensive. Every January 1st, millions of Americans make New Year's resolutions, and by the end of February, nearly 80% of people fail to keep their goals. By failing to keep yearly goals, businesses risk severe consequences and miss out on the opportunity to manage their business more productively. An ...

  20. Tomorrow's annual operating plan

    Tomorrow's annual operating plan. All businesses need an annual operating plan (AOP). An AOP is developed by departmental leaders across an organization to set the course for the year ahead. It's essential to the successful achievement of short-term strategic, operational, and financial goals and is imperative when allocating resources in ...

  21. Annual Operating Plan

    Plan with Speed and Agility. The Annual Operating Plan, but from a collaborative effort across all business leaders, sets the tone for the year. It's where you make decisions that align the company's overall strategy with business execution. But gathering the data necessary to make insightful decisions shouldn't be a slow, manual process.

  22. Annual Operating Plans and Financial Strategies

    Fostering consistent growth of your business is contingent upon the successful implementation of a well-developed Annual Operating Plan (AOP) that is both realistic and challenging. NOW CFO specializes in strategic financial services including Annual Operating Plan development and project implementation. We can help with the most granular ...

  23. 8 Steps to building your annual operating plan

    30-minute webinar taking you through the 8 steps to build your annual operating plan