1.2 Completing a planning cycle

Figure 4 A planning and control process
The cycle of planning and control is part of the overall organisational operations planning and control system. This can be depicted as a simple input-output process. However, planning and control are not a stage in the process. The planning and control cycle orients the whole process, shapes relationships between external and internal customers and suppliers, and continuously seeks to improve the organisations efficiency.

Figure 5 Operational planning and control systems
While we will examine the specifics associated with planning for operations and planning for budgets as distinct components, they are interrelated and both impact upon an organisation's control of operational and strategic level plans.