Planning means looking a head and determining future course of action which should be followed to achieve or desired result it is one of the important function of management it is about deciding in advance what to do how to do when to do etc. It is an intellectual process which determines objective to be achieve in future and selects the best alternative course of action to meet defined objective it is rightly said well plan is half job done therefore planning takes into consideration of available and required human physical and financial resources of the organization and contribution.
According to the Haman planning is deciding in advance what is to done planning bridges the gap between where we are and where we want to go it makes passable things to course which would not otherwise occur. It involves various activities like determining organizational objective identifying alternative course of action and selecting best course of action as well as implementation of the beset objective.
Every plan are made to achieve certain goals plan without any goal or objective does not makes any sense objective provide the basic guideline for planning activities all member from top level to lower level concentrate to implement the plan to achieve the goals plan are made.

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