A PLANNING CYCLE FROM PLANDISC will provide you with an Annual Operating Plan for strategic circular planning within f.inst. the management group, the board of directors, or the association – together with a number of templates for an Annual Operating Plan. An Planning cycle is describing the tasks for a certain part of the organization, such as the board of directors or the management group, as well as a specific function in the organization, f.inst. the budgetary and financial controlling .