根据不同标准，可以将计划分成不同类型。

1.战略、战术和作业计划

根据计划对企业经营范围影响程度和影响时间长短的不同，计划可以分为战略计划、战术计划和作业计划。

战略计划是关于企业活动总体目标和战略方案的计划。其特点是:涵盖的时间跨度长，涉及范围宽广;内容抽象、概括，不要求直接的可操作性;不具有既定的目标框架作为计划的依据，设立目标本身成为计划工作的一项主要任务;方案往往是一次性的，很少能在将来得到再次或重复的使用;前提条件多是不确定的，执行结果也往往带有高度的不确定性。

战术计划是有关组织活动具体如何运作的计划。其特点是:涉及的时间跨度比较短，覆盖的范围也较窄;内容具体、明确，通常要求具有可操作性;任务主要是规定如何在已知条件下实现根据企业总体目标分解而提出的具体行动目标，这样计划制定的依据就比较明确;战术计划的风险程度较低。

作业计划则是给定部门或个人的具体行动计划。作业计划通常具有个体性、可重复性和较大的刚性，一般情况下是必须执行的命令性计划。

战略、战术和作业计划强调的是组织纵向层次的指导和衔接。具体来说，战略计划往往由高层管理人员负责，战术和作业计划往往由中层、基层管理人员甚至是具体作业人员负责，战略计划对战术、作业计划具有指导作用，而战术和作业计划的执行可以确保战略计划的实施。

According to different standards, plans can be divided into different types. 1. Strategic, tactical and operational plans

According to the influence degree and duration of the plan on the business scope of the enterprise, the plan can be divided into strategic plan, tactical plan and operation plan.

Strategic plan is a plan about the overall objectives and strategic plans of enterprise activities. It is characterized by a long time span and a wide range; The content is abstract and general, and does not require direct operability; There is no established goal framework as the basis for the plan, and setting goals itself has become a major task of the plan; Schemes are often one-off and rarely can be used again or repeatedly in the future; The preconditions are mostly uncertain, and the implementation results are often highly uncertain.

Tactical planning is a plan about how organizational activities operate. Its characteristics are: the time span involved is relatively short, and the coverage is also narrow; The content is specific and clear, and it is usually required to be operable; The task is mainly to specify how to achieve the specific action objectives put forward according to the decomposition of the overall objectives of the enterprise under known conditions, so that the basis for the formulation of the plan is relatively clear; Tactical plans are less risky.

The operation plan is the specific action plan of a given department or individual. The operation plan is usually individual, repeatable and rigid. Generally, it is an imperative plan that must be implemented.Strategy, tactics and operation plan emphasize the guidance and connection at the vertical level of the organization. Specifically, the strategic plan is often in the charge of senior managers, and the tactics and operation plan is often in the charge of middle-level and grass-roots managers and even specific operators. The strategic plan plays a guiding role in the tactics and operation plan, and the implementation of the tactics and operation plan can ensure the implementation of the strategic plan.

2.长期、中期和短期计划

根据计划跨越的时间间隔长短，计划可以划分为长期、中期和短期。企业通常是将1年及以内的计划称为短期计划，1年以上到5年以内的计划称为中期计划,5年以上的计划称为长期计划。

在这三种计划中，长期计划主要是方向性和长远性的计划，它主要回答组织的长远目标与发展方向以及大政方针方面的问题,通常以工作纲领的形式出现。中期计划根据长期计划制定，它比长期计划要详细、具体，是考虑了组织内部与外部的条件与环境变化情况后制定的可执行计划。短期计划则比中期计划更加详细、具体，它是指导组织具体活动的行动计划，它一般是中期计划的分解与落实。

2. Long term, medium-term and short-term plans

According to the time interval of the plan, the plan can be divided into long-term, medium-term and short-term. Enterprises usually call plans within one year as short-term plans, plans from more than one year to less than five years as medium-term plans, and plans over five years as long-term plans.

Among the three plans, the long-term plan is mainly directional and long-term. It mainly answers the questions of the organization's long-term objectives, development direction and major policies, usually in the form of work program. The medium-term plan is formulated according to the long-term plan. It is more detailed and specific than the long-term plan. It is an executable plan formulated after considering the internal and external conditions and environmental changes of the organization. The short-term plan is more detailed and specific than the medium-term plan. It is an action plan to guide the organization's specific activities. It is generally the decomposition and implementation of the medium-term plan.

3．综合、专业和项目计划

按照所涉及活动的内容，计划可以分成综合计划、专业计划与项目计划。其中，综合计划一般会涉及组织内部的许多部门和许多方面的活动，是一种总体性的计划。专业计划则是涉及组织内部某个方面或某些方面的活动计划。例如，企业的生产计划、销售计划、财务计划等，它是一种单方面的职能性计划。项目计划通常是组织针对某个特定课题所制定的计划。例如，某种新产品的开发计划、某项工程的建设计划、某项具体组织活动的计划等，它是针对某项具体任务的事务性计划。

在一个组织中，每个部门都需要制定计划，也都会有自身的计划目标。因此，在一个组织中可能同时存在很多个专业和项目计划。综合平衡法有助于将这些计划衔接成为一个整体。综合平衡法就是从企业生产经营活动的整体出发，根据企业各部门、各单位、各个环节、各种要素、各种指标之间的相互制约关系，依照系统管理的思想，对企业内部的各种计划予以协调平衡,进而使计划成为一个相互关联、相互配合的有机整体。进行综合平衡时，首先必须确定计划工作的主体或主要任务，然后围绕着这一主体进行平衡。

一般来说，对企业计划的综合平衡主要包括以下工作:销售量与企业的生产任务之间的平衡;生产任务与企业自身的生产能力之间的平衡;生产任务与劳动力之间的平衡;生产任务与物资供应之间的平衡;生产任务与成本、财务之间的平衡。此外，还有生产与生产技术准备、生产与销售之间的平衡等。通过平衡，可以充分挖掘企业在人力、物力、财力等方面的潜力，保证计划的顺利实现，并取得最好的经济效果。

3. Comprehensive, professional and project plans

According to the contents of the activities involved, the plan can be divided into comprehensive plan, professional plan and project plan. Among them, the comprehensive plan generally involves many departments and activities in many aspects within the organization. It is an overall plan. Some aspects of an organization's internal plans or activities. For example, an enterprise's production plan, sales plan and financial plan are unilateral functional plans. Project plan is usually a plan formulated by the organization for a specific subject. For example, the development plan of a new product, the construction plan of a project, the plan of a specific organizational activity, etc. it is a transactional plan for a specific task.

In an organization, each department needs to make a plan and has its own plan objectives. Therefore, there may be many professional and project plans in an organization at the same time. The comprehensive balance method helps to link these plans into a whole. The comprehensive balance method is to coordinate and balance various plans within the enterprise from the overall production and operation activities of the enterprise, according to the mutual restriction relationship between various departments, units, links, elements and indicators of the enterprise, and in accordance with the idea of system management, so as to make the plan become an organic whole related and coordinated with each other. When carrying out comprehensive balance, we must first determine the main body or main task of the planned work, and then balance around this main body.

Generally speaking, the comprehensive balance of enterprise planning mainly includes the following work: the balance between sales volume and enterprise production tasks; The balance between production tasks and the enterprise's own production capacity; Balance between production tasks and labor force; Balance between production tasks and material supply; Balance between production task, cost and finance. In addition, there is the balance between production and production technology preparation, production and sales, etc. Through balance, we can fully tap the potential of enterprises in human, material and financial resources, ensure the smooth realization of the plan and achieve the best economic results.

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素材来源于《管理学》 高等教育出版社

图片来源于百度

翻译来源于谷歌翻译‍