Planning entails determining the future courses of action to be taken while looking forward. It serves as a first step. It is a methodical process that chooses who, when, and how to carry out a particular task. A detailed action plan for the future is called planning.
The adage "Well, plan is half done" is true. In order to achieve effective coordination, contribution, and flawless adjustment, planning takes into account the organization's current and future physical and people resources. It is a fundamental management function that entails the creation of one or more comprehensive plans to establish the best possible equilibrium between demands or needs and available resources.
"Planning is a mental propensity to do things in an organized manner, to deliberate before acting, and to act in the light of facts rather than guesses," claims Urwick. Planning is selecting the best option among alternatives to carry out various administrative tasks in order to attain predetermined goals.