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Business Studies · 2026 · 6 marks
CBSE 2026 · Region 2 · Set 1 · Q33
Greener Organic is a company producing eco-friendly fertilizers and soil
boosters. With the growing interest in organic farming, the company is
planning to expand its operations across India.
Greener sets its target to increase its sales by $\displaystyle 25$% in the next year.
This gave all departments – sales, production, marketing and logistics – a
common target to work. To achieve this, Greener made a comprehensive
plan to enter Tier-$\displaystyle 2$ and Tier-$\displaystyle 3$ cities by working with local farmer groups.
They also plan to promote their brand through on-line campaigns focused
on eco-friendly farming. The company also laid down broad parameters
within which the managers could function. All raw materials used had to
be certified organic and preferably sourced from local farmers. This would
improve quality, support local people and build trust with customers. The
company allocated $\displaystyle 50$ lakhs for marketing, which included funds for
`
regional newspaper advertisements, digital marketing, promotional
events and dealer incentives. By quantifying future facts and figures, the
company planned to control costs and evaluate performance.
Identify and explain any four type of plans discussed in the above case.
Marking-scheme solution
Four types of plans discussed in the above case are:
(i)
Objective
§ Objectives are the ends, which the management seeks to achieve. They are usually
set by top management of the organisation and focus on broad, general issues.
§ Objectives need to be expressed in specific terms i.e. they should be measurable in
quantitative terms and are to be achieved within a given time period.
(ii)
Strategy
§ A strategy is a comprehensive plan for accomplishing organisation’s objectives and
involves determining long term objectives, adopting a particular course of action
and allocating necessary resources.
§ Whenever a strategy is formulated, the business environment needs to be taken into
consideration.
(iii)
Policy
§ Policy is a general statement that guides thinking and channelizes energies towards
a particular direction.
§ It defines the broad parameters within which a manager may function. He/ she may
use his/ her discretion to interpret or apply a policy.
(iv)
Budget
§ A budget is a statement of expected results expressed in numerical terms. It is a
plan which quantifies future facts and figures.
§ Since budget represents all items in numbers, it becomes easier to compare actual
figures with expected figures and take corrective action.
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CBSE Class 12 Business Studies past-paper question from the 2026board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.