Through the operative planning as level of the company planning the strategically wanted is being realised as well as controlled. So under operative planning all intermediate term plans are segmented in near-term plans in order to realise the planning measurements for the fulfilment of the company targets. Thereby the operative planning consists of different areas like the operational planning, costs and performance calculating or controlling. The target of the operative planning is the consequent usage as well as adaption of the existent performance potentials. For the goal attainment is the coordination and the agreement of the necessary management level.