Planning is a big agency or organization is said to justify the cost. The purpose of the organization in the future All parties know is coordinated by a plan. Improve and enhance the quality of decision making processes within the organization for the better. Helping people to adapt to the changing environment of any organization. It extends the concept of management. Increased visibility of thinking wide and far. The point is to achieve efficiency of the unit. The goal is worth the investment or not, it depends on good planning is important.