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A manufacturing plan can help a small company respond to changes in the market, competition, and manufacturing processes. The manufacturing plan is part of a larger business plan, and they both must be developed for a period of time that can be reasonably analyzed. The business plan should be written first and then the manufacturing plan. This assumes that changes in the manufacturing facility are necessary to achieve the business plan. The employees involved in the manufacturing process should take part in developing the plan. The plan should be broken down into monthly and weekly tasks and should be reviewed constantly and modified when necessary. The equipment necessary to implement the plan will change with product intentions, personnel capabilities, and with available resources.