ABSTRACT
The content of the annual plan for technology and finance varies from industrial enterprise to industrial enterprise. Each of the various subplans should have its specific content with regard to its respective objectives and activities in the enterprise; on the other hand, these subplans should also have close coordination according to their intimate relations, because the planning of one enterprise will affect that of another, and vice versa. There are three types of plans, classified by the period of time involved, namely: long-term, annual, and operational. These plans are interrelated and interdependent. If the annual plan is drawn up independently of the long-term plan, or the operational plan independently of the annual plan, it is tantamount to no plan at all. In formulating the annual plan, the enterprise must carefully and correctly handle, in compliance with the requirements of the long-term plan, the relationships of production equilibrium between the planning year and the following year or years.
