Operational planning is nothing more than a sketch of the near future, which tries to predict the company's business ventures in the short term, usually a period of up to one year, which will have an impact on the company's operations and the company's final result. Business planning and company finances are one of the regular tasks at all levels. It is the process of defining goals and determining actions to achieve them. The task of operational planning is a mental analysis for the purpose of exploiting potential effects with given products. Planning imposes thinking about business, looks for a solution, encourages creativity, and creates conditions for permanent achievement of success, but also gives the possibility of recognizing risks, discovering opportunities and threats from the environment. The most important instrument of a successful company is operational planning and financial budgeting. The purpose od the work is to define operational planning as the main The purpose of the work is to define operational planning as the main task in company finances, and to go through the planning stages using the cost plan, the planned balance sheet and the profit and loss account. The paper is divided into seven parts, including an introduction and a conclusion. The second part of the paper focuses on defining operational planning, preparation and the planning process. The third part of the work is positioned to go through plans for cash flow, investment, external financing and the plan for the results of plans that are important for the creation of the final financial plan in the company or organization, and the last part of the work is on cost planning, which gives us information about costs in the following periods, and where could make possible savings, and as the main financial reports the profit and loss account and the planned balance sheet.