A proverb goes- ‘well begin is half done’. Surely the ‘begin’ have to of a definite planned path. With out planning, that began hardly have a good ending.

In past, planning was viewed as an aspect of the organization, but now, it is viewed as the basis of all efforts and decisions, the building of an entire organization towards the achievement of designated objectives.

Planning always focus or emphasize on future. It may called long term planning, long range planning, comprehensive planning, or even as budget (focus on near future).


Planning is a process directed towards making today’s decision with tomorrow in mind and a means of preparing for future decisions so that they may be made rapidly, economically, and with a little disruption to the business as possible.