This article focus on Planning, which ┬áthe process of deciding in detail how to do something before actually starting to do it. It is the process of setting goals, developing strategies, and outlining tasks and schedules to accomplish the goals. It also involves the creation and maintenance of a plan, such as psychological aspects that require conceptual skills. Planning is also a management process, concerned with defining goals for company’s future direction and determining on the missions and resources to achieve those targets.