When management is reviewed as a process, planning is that the first function performed by a manager. The work of a manager begins with the setting of objectives of the organisation and goals in each area of the business. This is done through planning. A manager probes this to seek out where he's and he then forecasts future objectives which can indicate where he wants to be, i.e., the destination to be reached. The alternatives to realize the objectives are evaluated and therefore the selected alternative becomes the plan of action. Once the plan is formulated, the manager has got to indicate the objectives of the plan and steps to be taken by his subordinates. By communicating he makes the objectives effective. In practice, planning function is all-pervading.I t is involved altogether other managerial functions. for instance , budget may be a a part of planning also as an instrument of control. Planning makes things happen that might not otherwise occur. Planning includes objectives, strategies, policies, procedures, p rogrammes, etc., because it involves making choices, deciding is that the heart of designing . Managing a business isn't just planning. It includes putting life into the plan by bringing together the chief personnel, workers, capital, machinery, materials, physical facilities and other things or services to execute the plans. When these resources are assembled the enterprise involves life. Organising involves determining and noting activities needed to fulfil the objectives, grouping these activities into manageable units or departments, and assigning such groups of activities to managers.