A Mazur plan is a retail store management technique first used in 1927. Under this plan, the store functions/activities are broadly divided into four major category areas – merchandising, publicity, store management and accounting and control. Hence, it is also known as the four-function plan. This technique was developed by Paul Mazur who did an in-depth study of department store organizational structure.
Mazur plans come under the subject area organizational patterns in retailing. With the growth of many branch stores Mazur plans typically have three derivatives – main store control, separate store organization and equal store organization.
In main store control, the headquarters retains the final authority while in separate store organization the branch stores have individual buying responsibilities. The equal store organization is the most widely used today with both branch store and headquarters having equal status. However, modern retail stores have changed and even have six to seven functions in their organization to address complexity.