Resource required when developing an operational plan are :
- material (furnishing and fitting )
- money , man power ( employees )
- machinery( oven , dishwasher reservation )
- method ( process , policies , procedures ) .
+ Different resources required :
- Human resource
- Physical resource ( premises , material , machinery , technology )
- Financial resource
- Intangible resource ( reputation , values , brand )
+ we presented to management by format about goals , achieved , objectiv