Planning involves defining the organization’s goals, establishing an overall strategy for achieving those goals, and developing a comprehensive set of plans to integrate and coordinate organizational work. Determining a direction for Garmin considering that most cell phones now have GPS function, involves both a long-term and short-term goal. Have students think of short term plans involved relationships with car manufacturers and then long-term plans on product development in other areas. In addressing the importance of these plans, have students think of the possibility of Garmin competing in other markets.