Planning is the identification of the system of purposes of the organization's operation and development , as well as ways and means to achieve them. Any organization can not operate without planning, so as to make management decisions regarding:
* Allocation of resources;
* Coordination between different departments;
* Coordination with the external environment (market);
* Creating an efficient internal structure;
* Monitoring activities;
* Development of the organization in the future.
Planning provides timely decisions, avoiding haste in decisions, sets a clear goal and way of its implementation, and an opportunity to control the situation.