The overall structure an organization uses for organizing, searching, retrieving, storing, and managing documents and records in electronic records management. The BCS must be developed based on the business functions and activities. A file plan is a graphic representation of the BCS, usually a hierarchical structure consisting of headings and folders to indicate where and when records should be created during the conducting of the business of an office. In other words, the file plan links the records to their business context.
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