[' ', ' ', 'OPERATING', 'PLAN', 'CONTENT', '?', 'Executive', 'Summary', 'Current', 'Year', 'Estimated', 'Results', 'External', 'Forecast/', 'Situation', 'Analysis', 'Key', 'Issues,', 'Objectives,', 'Strategies,', 'and', 'Action', 'Programs', 'Performance', 'Commitments', 'and', 'Resources', 'Plan', 'Sensitivities', 'Strategic', 'Plan', 'Update', 'Appendix', 'Purpose', 'Written', 'principally', 'for', 'RJRI', 'Exec-', 'utive', 'Management', 'to', 'communicate', 'the', 'essence', 'of', 'the', 'Operating', 'Plan', 'in', 'a', 'summarized', 'and', 'concise', 'manner.', 'An', 'elaboration', 'of', 'the', 'current', "year's", 'financial', 'results,', 'status', 'of', 'action', 'programs,', 'and', 'variance', 'reconciliation', 'of', 'expected', 'results', 'to', 'Plan', 'and', 'prior’', 'year.', 'An', 'analysis', 'of', 'the', 'external', 'environ-', 'ment', 'focusing', 'on', 'a', 'one-year', 'time-', 'frame.', 'Any', 'changes', 'in', 'issues,', 'objectives,', 'or', 'strategies', 'from', 'the', 'Strategic', 'Plan', 'are', 'noted.', 'Action', 'programs,', 'directly', 'linked', 'to', 'particular', 'strategies,', 'detail', 'specific', 'objectives,', 'work-', 'steps,', 'timeframes,', 'and', 'resource', 'requirements', 'for', 'the', 'coming', 'year.', 'A', 'financial', 'summary', 'which', 'includes', 'principal', 'commitments', 'for', 'earnings,', 'capital', 'expenditures,', 'operating', 'funds', 'requirements,', 'headcount,', 'and', 'profit', 'center', 'performance.', 'Contingencies,', 'inflation-adjusted', 'performance', 'data,', 'and', 'productivity', 'measures', 'are', 'also', 'reported.', 'Assumptions', 'which', 'are', 'most', 'critical', 'to', 'the', 'attainment', 'of', 'the', 'earnings', 'commitment', 'and', 'which', 'are', 'character-', 'ized', 'by', 'an', 'abnormal', 'degree', 'of', 'uncertainty', 'are', 'shown', 'as', 'plan', 'sensitivities.', 'Where', 'change', 'has', 'occurred', 'in', 'the', 'operating', 'environment', 'or', 'in', 'the', 'unit,', 'the', 'financial', 'impact', 'on', 'the', 'Strategic', 'Plan', 'should', 'be', 'considered.', 'Supplementary', 'information', 'which', 'varies', 'by', 'the', 'nature', 'of', 'the', 'Operating', 'Unit', 'which', 'aids', 'in', 'the', 'communication,', 'analysis,', 'or', 'understanding', 'of', 'the', '-', 'Plan.', ' ', 'LE6S', '#6E0S', ' ']