Single use plans are created for unique, non-repetitive situations that arise occasionally. There are two types of single use plans: programs and budgets. Programs are action-oriented plans that outline goals, procedures, resources, and steps to accomplish a particular goal. Programs help ensure smooth implementation and better coordination but carry risks if not carefully framed. Budgets are estimates of future needs arranged according to activities for a set period. Budgets are classified by time (long, short, current), function (functional, master), and flexibility (fixed, flexible). They are tools for planning, control, coordination, and motivation but require time and may not account for changing conditions.

1. TYPES OF PLANS

2. Frequency-
of-use plans
•Frequency- of – use
plans are of two types
1.Standing plans
2.Single use plans

3. Single use plans
• Single use plans are the ones that are formulates to
deal with unique , new or non –repetitive situations
that may arise in an organization from time to time .
• These plans are designed for a particular purpose.
• Once the purpose is achieved these plans are cease
to exist.
• These plans are made for a very short duration of
time .

4. Types of single use plans
• There are two types of single use plans :
1. Programmes
2. Budgets

5. Programmes
•Programmes are complexes of goals , policies
, procedures , rules , tasks , assignments,
steps to be taken , resources to be employed
and other elements necessary to carry out a
given course of action .
• Features of programme:
1.A programme is a single use plan to
accomplish a particular goal .

6. Advantages of programmes
1. Programmes insure smooth implementation
of plans .
2. Programmes are helpful in better
coordination.
3. Programmes are action oriented plans .

7. Limitations of programmes
• If the programmes are not carefully framed,
there is a danger of their being failing.
• There is always a risk of inadequate co-
ordination.
• The major programmes have a number of sub-
programmes. Any lapse in implementing a
small programme can endanger the whole

8. Budgets
• A budget is an estimate of future needs , arranged
according to an orderly bases , covering some or all
of the activities of an enterprise for a definite period
of time.

9. Types of budgets
•Budgets are classified into three parts :
1. On the basis of time
2. On the basis of function
3. On the basis of flexibility

10. On the basis of time
• Long term budget – Top level Management- 5 to 15
years
• Short term budget- Middle level Management- 1 to 5
years
• Current Budgets – Lower level Management- Time ,
Months or Weeks

11. On the basis of Function
1. Functional Budget : The budgets pertaining to various
functions of the organization are called Functional
Budget .
2. Master Budget : When a number of Functional budgets
are integrated into one budget is called master Budget.

12. On the basis of flexibility
1. Fixed budget : A fixed budget is a budget that
doesn't change due to any change in activity level
or output level.
2. Flexible Budget: The flexible budget is
a budget that changes as per the activity level or
production of units

13. Objective of Budget
1. Tools of planning
2. Tool of control
3. Tool of co-ordination
4. Tool as a motivation

14. Advantages of Budget
1. Budgeting improves planning
2. Budgets are aid to coordination
3. Basis of control
4. Time Bound
5. Consideration of past , present and future
6. Makes possible delegation of authority

15. Limitations of Budgeting
1. Danger of over budgeting
2. Time consuming
3. It is not a blue print
4. Changing economy
5. It is a disastrous for the morale of the business

16. Time Frame plans
• Time frame plans are classified into three
categories:
1. Short range plans : Lower level
Management – Days , Weeks or Months .
2. Medium range plans : Middle level
Management – 1 to 5 years .
3. Long range plans : Top level Management –