Planning is the FIRST and foremost function of management. It is an intellectual process of thinking resorted to decided a course of action which helps achieve the pre-determined objectives of the organization in future. It is also the FUNDAMENTAL function of management and all other function like organizing, staffing, directing and controlling must reflects planning function of management. It is most important for higher level but this function is performed by every manager at their respective jobs. While planning the manager projects a course of action for the future aimed at achieving desired results for the enterprise as a whole and each department with in it.
It deals with future involves forecasting. A manager does not plan about the past but he is guided by the post performance in the process of planning it requires projecting future activities at the organization. So, we can SAY that planning is forecasting and deciding in advance a course of action to be followed in the future.
According to Terry, “ Planning is the selecting and relating of facts and the making and using of assumptions regarding the future in the visualization and formulation of PROPOSED activities believed necessary to achieved desired results.”
H. Fayol SAYS, “ Planning is deciding the best alternatives among others to perform different managerial operations in order to achieve the pre-determined goals.”

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