The goal of the organization is decided by planning process. Planning is the first as well as most important part of the business.
- The success of management does not come by just planning but also on the effective implementation of planning.
- After planning comes the organization. The success and goal achievement of any unit/work depends on proper division of work, distribution of authority and responsibility, delegation of authority among the employees. All these tasks are done under organizing.
- So, in a way we can say that planning is the soul of business whereas the work is done under organizing and so organizing works as the body.