Planning is the process of making a plan for doing any activities. It determines the organizational objectives and selecting a best alternatives course of action for achieving predetermined objectives. It is concerned with decision making. It is the primary function of management. It helps in taking the action selecting the best ideas.
Planning is depended upon the size of the organization. The plan is made for the long or short time period. It is useful for top-level management and lower level management. It helps in doing the work systematically and scientifically. It involves the selection of objectives policies, programmes, etc.
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