It is the primary function in an organization; without it, an organization cannot achieve its goal. Planning is deciding in advance the action to be undertaken in the future for a predetermined objective. Before doing something, the manager must formulate an idea of how to work on a particular task. It tells the difference between where we are and where we want to go. It has two ends: what is to be done and how it is to be done. Thus, planning must change according to time and also provide direction to the employee so the employee can do his work with concentration.

Importance of planning:

(1) Planning is pervasive: Planning is pervasive because it is needed everywhere—in schools, colleges, and hospitals. It is a never-ending point and is required at all levels of management as well as in all departments of an organization. 

(2) Planning provides direction: Planning is necessary because it provides direction to employees. If goals are well defined, then employees are aware of what