Introduction          Introduction         Introduction          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.

 There are many definitions for the term “planning,” each person has his/her own ideas concerning the meaning of the term “planning.” Among the most common definitions for this term are:

    · Planning is the process by which an individual or organization decides in advance on some future course of action  (Omran, 2002, p. 68).

    · Planning is the process of determining how the organization can get where it wants to go (Certo, 2000, p. 126).

    · Planning involves selecting from among alternative future courses of actions for the organization as a whole and for every department or section within it. (Cook, Hunsaker, Coffey, 1999, p. 16).