Management is “a goal- oriented process that involves the allocation of resources and the coordination of the talents and efforts of a group of people”. Thus, there is a major link between planning and management. One of the key activities that involve in managing is planning. Managing is the first part of a process that also involves “organizing”, “empowering”, and “controlling”. The act of managing gives an idea of cyclical process, with a link back from controlling to planning. Each of activities in any given situation may be ongoing simultaneously and therefore each is not an entirely discrete or separate process. Moreover, the functions of management are: planning, organizing, giving direction, providing coordination and monitoring: