What is planning? According to Hearron and Hildebrand (2003) planning is creating a mental image of what one want to accomplish and how he or she will go about doing so, and a road map of where he or she want to go and how he or she will get there.
Planning is a decision making process. Planning process starts by considering the goals and objectives of the organisation. Then policies to guide the activities of the organization are formulated. Then next plans are developed to achieve the goals and objectives of the organisation. The plans or decisions are made in light of the organisation’s policies and the plans are then implemented, monitored, reviewed, feedback is given and then re-planning is done.