| Business plan is the integrated planning to determine and organize all the production in a period of time and an important component of the overall strategy's implementation of a enterprise. Under the guidance of the national economic plan, and combining with the long-term and immediate development needs, it uses various resource rationally and organize all of a enterprise's operating activities to achieve the desired objectives and increase economic efficiency, according to the market demand and the change of internal and external environment and conditions of the enterprise. Business plan, as an important modern management concept and management tool, has attracted more and more attention of domestic sizes of enterprises, and whether it has been successfully implemented will affect the enterprise's business performance directly.People often make different types of business plans in different way, but the overall idea is similar. According to the basic principles of management, business plan-making processes can be broadly divided into the following stages: estimating opportunities ---- setting goals---- determining the prerequisites---- preparing alternative proposals---- choosing projects ---- tracking and feeding back. Every step needs to be taken seriously and enough attention, and any problems with parts of a business plan are likely to strengthen the negative impacts. To make a business plan for a large-scale enterprise, in addition to the standard procedures here, one also needs some guiding principles, such as systemic thought, global thought and balanced thought.In order to understand the current situation and make the following analysis reasonable and the achievement suitable, we have carried on a questionnaire survey to some enterprises both in Beijing and Jilin province. The results showed that some of them have the problem of conceptual attention, but lack of implementation and low in grass-roots awareness.By making a survey of actual cases of Giant Group and Northeast pharmaceutical (group) co. ltd, we can draw a conclusion that some typical problems about business plans are arising in our enterprises. For example, first, the problem of corporate business strategy. If enterprises can not develop rational strategies under the internal and external conditions, it will lead the business plan to orientation error, or even lead the entire enterprise to the demise. Second, company business plans within the company failed to reach consensus.Enterprises ignore the business plans in a specific implementation of the follow-up and feedback, mainly manifested in the mid-prepared business plans. Business plans aren't fully developed. When enterprises make business plans, they often ignore some important factors, or even the key factors. This problem mainly at the enterprise level strategic planning from a global point of view .There is no comprehensive consideration of various factors, even if it is the key factor in, but with the feel of a blind draw up plans, resulting plan incomplete.Combining the characteristics of business plan, especially aimimg at the main problems existent in large enterprises of our country, this paper has studied the implementation mode of business plan in large enterprises of our country in depth,and proposed a scientific model, to avoid any potential problems in the business planning work of a enterprise.With this model, firstly, enterprises must use the tool of SWOT to analyze the opportunities and challenges may be caused by the external environment ,give full consideration of national policies, economic situation, business characteristics, core competitiveness of enterprises and other factors, and finally develop a rational business strategy. Secondly, enterprises should make a reasonable business plan, according to the business strategy developed above. On one hand, the correct business strategy makes the established business plan in the right direction, on the other hand, business plan has the overall business strategy of the enterprise to form a concrete plan of action. During this process, enterprises need to break down the overall objectives to the various functional departments and production plants, and they need in various functional departments and production facilities to develop plans to support the decomposition of the company's overall strategy. Company-wide business plans and departmental business plans are a kind of mutual input-output relationship.Furthermore,it also has to take into account the organizational model and characteristics of China's large enterprises ,as it has a very important reference value for the business plan development and implementation system. Well,currently,the flat organizational structure of domestic large enterprises not only make the goal decomposition possible, but also make the the implementation and tracking work fundamentally possible.Meanwhile,there is a very obvious feature of team among the company's various departments.If the business plan can not concern this feature,and hence stress the objectives and tasks of each need department respectively, it will affect the formulation of effective business plans undoubtedly.Thirdly,what need to do is to track the completion and implementation of business plan, find deviations and correct it. This is an important principle of management control.There mainly are three ways to find the deviations: pre-controlling, dynamic observation of supervision,and conclusion in a period of time.Any large enterprises of our country can not work without this step in any case.Finally,companies must ajust the business plan timely according to the change of business expectations and the overall environment.Besides the implementation model,we also give some effective solutions according to the problem we mentioned above.By the questionnaire survey,we have discovered that lots of the componies only focus on business plan preparation, but do not pay attention to the supervision of implementation. Therefore, firstly, enterprises must establish a internal and external supervision mechanisms.Secondly, the enterprise should have adequate human resources. On the one hand,this require the enterprise to carry on some target-oriented training to the ones who do the related work. On the other hand,the implementation of business plans needs to obtain full participation and understanding of the company, so that business plan could be truly and effectively implemented within the company. However,to achive this goal, in addition to the necessary information sharing in an appropriate way,it is more important is to establish a incentive mechanism associated with to business plan.The special role incentive mechanism has played in the enterprise determins the special affect the incentives can impact on business plan. Business Plan provides data base for the incentives, and the incentive mechanism also ensures the business plan to be implemented sucessfully. By associating the business plan with the effective incentive mechanism, enterprises can not only fully mobilize employees'determination and enthusiasm, but also keep this enthusiasm to business plan in a long time.In summary, based on the theory of business,we have investigated the present situation of business plan work in various enterprise, research the existent problems, then proposed a scientific implementation mode, and finally give some solutions corresponding to those problems. |