is to do what, where, when and how. Planning is pre- thinking to implement the organizational policies and to achieve objectives. a.Where are we? b.Where do we go from here? c.How do we get there? - This necessitates a detailed plan with time tables, programmers of activities, tasks, and persons responsible. - These are objectives and tasks translated into words to inform those concerned through memoranda, meeting, minutes, manuals and etc. - This means guiding individuals different duties and to specific departments, tams or individuals and giving authority to take appropriate decisions within the relevant framework. - this means guiding individuals towards achieving tasks and secondary objectives. - this means creating a devise amongst the employees to achieve the goals set by understanding individual needs, appropriating good performances and encouraging effort. - this means synchronizing the activities that have been delegated for better results. - this means ensuring a system of timely reports sent up through vertical channels of communication. - this involves checking the actual performance against the plan. - this means developing standards and establishing the rules the six M’s should be controlled according to the policy of the organization. - this involves the examination of all separate elements of an operation, with a view to tracing the reasons for success or failure. - this consists of a periodical review of an operation, normally with the aim of improving future performance.