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Planning is the formal expression on management’s intent. (McNamara, 2008).
A plan defines the execution of strategic goals, methods, and resources needed to carry out the plan. (McNamara, 2008). In order to understand the plan we have to know and understand the strategy of the business. Strategy is the long term plan of action designed to achieve a particular goal. Strategy planning defines the tactical and operational planning of an organization. “To be fully effective, the organization's strategic, tactical, and operational goals and plans must be aligned—that is, they must be consistent, mutually supportive, and focused on achieving the common purpose and direction...
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