Planing is deciding in advance what to do, how to do, when to do, and who is to do. - Koontz and O. Donnelt Planning is process of establishing goals and a suitable course of actions for achieving goals. - James Stoner Cautions to be taken while planning Simplicity. Flexibility. (Plan must not be RIGID.) suitability. Acceptance. Facilitate organizing. Provide directions. Facilitate control. Harmony generations. Generate efficiency. Motivate personnel. Benefits of Planning Minimize Risk. Facilitate coordination. Facilitate organizing. Facilitate direction. Facilitate control. Generate