|Description||The Annual Operating Plan (AOP) was one of the documents which enabled Unilever to structure its working methods and to ensure a co-ordinated approach with the operating companies for planning ahead. With the AOPs the operating companies were able to estimate prospective sales and costs and discuss them with the relevant departments and Special Committee. Once the AOPs were agreed the onus was on the operating company to carry out its plans and meet its targets.|
The AOPs were known as Annual Reviews & Plans until 1975. Financial Group was responsible for sending out the instructions for the completion of the AOPs and storing the information received centrally for use by Unilever.