Planning is the beginning of the work, the planning process is related to the purpose or goal of the organization. In order to achieve the goals set. The plan is to set forth an alternative to the goal or purpose of the organization. Non-planning decisions in the future. But planning decisions today that will affect the future. Prepared or predicted in advance. The administrators or supervisors are ready to be operational in the future. Planning can be effective, it must be clear that the "who," "what," "where," "when," "how" and will use any resources, etc.