What is the Meaning & Definition of operational plan

A business plan is a document by which officials of an organization (whether a company, an institution or a Government Office) set goals they wish to see made and decide the steps to follow. In this sense, this kind of plan is linked to the action plan, which gives priority to the initiatives to achieve the objectives and to meet the challenges. These two plans are to some extent of guides providing a framework to develop a project.
In general, an operational plan has a duration of one year, where the annual operational plan designation (POA). The POA indicates in writing strategies idealized by the directors to achieve goals, i.e. the directives that must respect employees and subordinate in their daily tasks.
The image of all the plans of its kind, an operational plan to track actions for judging the effectiveness; in the event that the objectives are far from satisfied, the Director has the possibility to propose new measures.
The POA also includes details on the way to succeed what is provided in the strategic plan. Thus, if the strategic goal of a company is, for example, get a billing of 100,000 euros by 2015, the POA will establish annual targets: 25,000 euros for 2012, 25,000 euros for 2013, 2014 EUR 25,000 and 25,000 euros for 2015. Furthermore, he mentioned how must report each of the sectors of the company.
All plans (action, operational, strategic) of a company must be assembled and consistent between them.