Planning is a foundation for organization implement and controlling. For the example if we want to made the any product in the organization being a manager we must be managed the organization and control the all kinds of disadvantages the implement at the lact we made the product successfully.
Some times managers have only a general idea of where they want to go with no final goal in mind. Such cases call for a certain amount of built-in flexibility. Michael Mc Caskey has made a distinction between the planning with goals and planning with out goals he point out the some efforts do not reveal their most valuable traits until we get into them.
MANAGEMENT BY OBJECTIVES.
One of important concepts that came out of druckers work with general electric was management by objectives (MBO). This is a system of setting up organizational objectives that then become the beginning middle and end operation. The objectives tell us every one where she or he is going; departure from the optimums path.