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1.1 Introduction

 

In recent decades, the term “planning and controlling” has become popularized widely in management circles. Most managers today – in business and service organizations – are at least familiar with this term and its general applications.

 

Planning and control are critical management activities regardless of the type of organization being managed. Modern managers face the challenge of sound planning and control in small and relatively simple organizations as well as in large, more complex ones, and in nonprofit organizations