@ Fatma Eid

Really it was helpful

thanks

ضرورة وضع آليات لتحقيق الخطط والستراتيجيات الموضوعة من قبل إدارة الوحدة الاقتصادية

A business plan is about setting short- or mid-term goals and defining the steps necessary to achieve them. A strategic plan is typically focused on a business' mid- to long-term goals and explains the basic strategies for achieving them. This guide sets out the basics of the strategic planning process.

Maybe these research will help:

https://www.tandfonline.com/doi/abs/10.2753/CES1097-1475470505.2014.11082917

Article International business strategies, decisionmaking theories, ...

Refer DR P S AITHAL research publications on industry and company analysis, you will get inputs on business startegy.