Planning Notes Business Studies Class 12 PDF

Planning is the process of thinking in advance what is to be done, how, when, and by whom. It bridges the gap between where we are and where we want to go.


Features of Planning:

  1. Goal-oriented – Focuses on achieving specific objectives.

  2. Primary function – It is the first step in the management process.

  3. Pervasive – Required at all levels and departments.

  4. Continuous – Ongoing process as plans need updates.

  5. Futuristic – Focuses on looking ahead.

  6. Decision-making – Involves choosing from alternatives.


Importance of Planning:

  • Provides direction

  • Reduces uncertainties

  • Minimizes wastages

  • Facilitates decision-making

  • Establishes standards for controlling


Planning Process:

  1. Setting objectives

  2. Developing premises (assumptions about the future)

  3. Identifying alternatives

  4. Evaluating alternatives

  5. Selecting the best alternative

  6. Implementing the plan

  7. Following up (monitoring)


Types of Plans:

  • Objectives – End goals.

  • Strategy – Broad plans for achieving objectives.

  • Policy – General guidelines.

  • Procedure – Steps to perform activities.

  • Rule – Specific statements to be followed strictly.

  • Budget – Numerical plan.


Limitations of Planning:

  • Time-consuming

  • May not work in a dynamic environment

  • Reduces creativity

  • Expensive

  • Involves rigidity

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