Planning

Planning is basic or primary function of management. Planning is the process of setting goal and selecting best course of action to reach the goal. It is looking ahead. Planning is deciding in advance, what to do, who is to do, how to do and when to do. Planning bridge the gap between where we are and where we want to go. Planning provide target, they allocate resources in a coordinate manner. They also solve as standard for control. Planning is mental exercise and intellectual process. Planning may be long term and short term. Planning may be strategic, tactical and operational.