| Basis of Difference | Planning | Staffing |
| Meaning | Planning is a psychological process of thinking and deciding in advance what is to be done and how it is to be done. | Staffing is the process of recruiting, selecting, developing, training and promoting employees. |
| Objective | To set goals and choose the means to achieve them. | To meet the human resource requirements of an organisation. |
| Level of management | Plans are formulated by the toplevel management. | Staffing is done by the middlelevel management. |
| Order | It is the first function of management. | It comes after organising |
| Factors | Internal and external aspects are considered while setting goals. | Only internal factors are considered in staffing. |
