Science of management presents the planning at the beginning of the functions of management as the source of origin of all intended to achieve objectives and measures in this respect.
All other functions of management: organising, motivating, and controlling are secondary to the planning. Planning is traditionally presented as a tool in the formulation and implementation of strategic decisions.
Due to the nature, plans can be divided into:
Recent years have extraordinary and ever increasing variability and complexity of the operation conditions of the organisation. Therefore, the ongoing search for ways of reducing uncertainty and identify and minimise the risk that accompanies the decisions, particularly those strategic ones.
This purpose serve, methods of forecasting and planning, among which the most frequently used are: scenario methods, simulation methods, Gantt charts, network planning, portfolio analysis methods, methodology of business plan construction.
Planning of the activities of the company is to increase the chances of achieving success in a constantly changing environment.