Along with planning, planning is the first of the four functions of management: planning, organization, leadership and inspection. At the same time, this is a very important function for each manager because it is associated with the selection of goals and future action plans, helping managers identify the remaining functions to ensure Guaranteed to achieve the set goals. Currently there are many views and concepts about the function of planning; However, we can simply understand that planning is the process of setting goals and identifying resources, deciding the best way to accomplish the set goals.
