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The planning steps are:
The first step is to establish objectives. These objectives are then energized, transformed into precise actions in the form of specific targets in the short term, to have to reach,
The second step is to establish programs of action. These programs are usually established by major functions (commercial action programs, recruitment or personnel management, production ... etc). They aim to achieve certain results, to achieve certain performances. These programs are generally developed over several years,
Once the programs have been determined, the plan is annualized in the form of budgets. These budgets are decomposed by services, corresponding to a specific function.
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