This is a follow up to my previous post title : Effective Planning And Organizational Goal Attainment

Planning is said to focus on estimating the fure and establishing the "ball pack" in which decisions are made. A useful plan specified what is to be achieved. A useful plan provides direction. It provides a unifying framework. It helps to reveal fure threats and opportunities. And lastly , it provides performance standards.

Agbadudu (1990) opined that planning is the first step in the management fuction ; it means selling thethe objective and designing of achieving them. According to him, planning involves determining the overall mission , setting specific objective program and proceedure of achieving them. Planning answer the question of "what will be done ?" , how it is to be to done and who will do it.

It is in planning that specific objective as well as policies and programmes are developed and even the proceedure of achieving them. Planning is what is done in advance of taking action. Trouble lies ahead for abusiness manager who does not know what he is doing. Time time changes , business goes up and down ; where constant changes goverment policies may most of the times , bring about changes in economic policies. An able business managerneed to have the ability to adapt to these changes and so many others.