Comprehensive planning model for the articulation of the strategic plan, operating plan and annual budget in a coffee cooperative

Abstract

The objective of this work was to develop a comprehensive planning model for the articulation of the strategic plan, the operating plan and the annual budget of the Cooperativa Agraria Cafetalera ORO VERDE of the province of Lamas, Peru. For this, a non-experimental descriptive transactional design was used for the univariate study. The result obtained implied the development of the tools to be used in each phase of the model based on the experience applied by the "Líderplan" model at COOPAC PetroPerú, and from recognized authors. In this way, it was concluded that the integral planning developed in this model is based on recognized theories such as the Kaplan and Norton management model and that of Beyond Budgetind from Harvard Business Review, as a methodology for strategic and operational planning integrated to the management of the performance, specified in the setting of roles and responsibilities and execution commitments of leaders-officials and employees for strategic management and operational efficiency, with control and evaluation.