Appendix A—Definitions and Abbreviations
The Annual Operating Plan (AOP) is a formal statement of business short-range goals, the reasons they are believed to be attainable, the plans for reaching these goals, and the funding approved for each part of the organization (budget). It includes the implementation plan for the coming years (years 1–3) of the Strategic Plan. It may also contain background information about the organization or teams attempting to reach these goals. One of the end results are performance plans for each manager and employee who will be implementing the plan over the coming year. The Annual Operating Plan is often referred to as the Operating Plan (OP).
Authority is the granting of the position holder certain rights, ...
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