(i) Planning involves decision-making: The need of planning arises because of the availability of various alternatives to achieve specified objectives. It considers or evaluates the various alternatives to find out the best choice which serves the purpose. Thus, planning involves decision-making
(ii) Planning is pervasive: Planning is required at all levels of management as well as in all departments of the organisation. It is not only for top management, but it differs at different levels and among different departments
