They deal with a fairly broad groups of organizational stakeholders including employees, customers, shareholders and the community. Goals may be only nominally defined. Operational Plans tell more specifically how to accomplish the goals set forth broadly in the strategic plan. There are typically several operational plans in the planning document hierarchy. Operational plans should be checked for consistency and completeness with the strategic plan that spawned them.
Goals become more observable and measurable.
Single-use plans are suited to situations that aren't likely to be repeated often, like the acquisition or divestiture of a new business or a move to a new facility. Standing plans are suited to on-going operations and processes. Standing plans usually include policies, procedures and recurring expense budgets. Informal teams often substitute group goals for formal planning. The Technology S-Curve is a theoretical model used frequently in technology investment planning.