Setting goals is the beginning of every company's business. Goals focus on what you want to achieve and how you want to achieve it. Goals are determined by the planning of each department of the company. All plans in a business organization are interdependent and coordinated. The production plan depends on the sales plan and the procurement plan. Plans are made on a weekly, monthly, quarterly and annual basis. Short-term plans are easier to achieve than long-term ones, because sale department knows customer needs, achievable prices and required quantities. Therefore, the paper analyzes operational planning, which is more detailed and easier to achieve, while strategic and tactical planning will be explained through the most commonly used instruments. The beginning of any plan is a sales plan that is a guideline in achieving the set goals and that affects the entire business. The sales plan is made by quantities, after which the prices are planned (mostly per kg) and the financial sales plan (price times the quantity). The financial part is reduced by trade-marketing which is paid to the key customer who sales the products to small customers. The financial amount less trade-marketing which includes off payments, is net income. All net production costs should be covered by this net income. The sales plan is also planned for customers with defined conditions. The paper consists of two parts. The first part will analyze the concepts of planning, types and purpose and goals of planning with special emphasis on operational planning through the production plan and sales plan.The second part of the paper will present a plan of sales and production of one company in food industry in the Republic of Croatia through a certain group of products. Planning by quantities, prices, values and by customers will be presented, along with trade-marketing calculations and calculation of net product revenue or net revenue from total sales.