Planning is an objective analytical review of the company's performance. It is used to realize the vision of the company, which is the primary goal of the company and is set through strategic, that is, long-term planning. The vision is set by branching into specific fields and their goals that must be achieved - these plans are organized and set by middle management using operational planning. Through tactical planning, lower management - mostly unit leaders, harmonizes the actual business situation with the predetermined one. The beginning of every work is a sales plan that informs about production costs, possible earnings, demand, competition and the possibility of harmonizing the company's capacity with potential demand. The sales plan is the first and fundamental step that gives insight in the further work of the company, and answers questions about profitability and the possibilities of the potentional offer. The paper consists of four parts. The first part gives and explains the definitions of planning, as well as its purpose in business. In the second part, the hierarchy of planning is explained with regard to the measure of operationality. Also, the function of operational planning within the hierarchy is explained in more detail. The third part of the paper introduces a practical explanation of operational production planning - it provides information about the company whose activities and results of operational planning were processed, while the fourth part explains it in greater detail.