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planning has following different elements:-

1.objectives- objectives are base of any business organisation, a business totally depends upon its objectives.objective gives direction to human behaviour and efforts.Managers are required to set up both general and specific objective. general objectives are common objectives these are long term long term while specific are different for different post and it is short term objective.

2.policies- policies are general statement that guides thinking,action and efforts. policies defines the limit in which decions are to be made.it is generally made by top level management however new policies can be made by lower level but in the limits of top level policies.

3.procedures- procedures are specific steps to do a work exactly. it is guides to action rather than thinking.procedures are made by repititive action and it is applied always same for same work it gives very less flexibility to managerial thinking because they lay down exact steps.

4.rules- rules are also specific steps but different to procedure it lay down that what is to done or not done in following situation.

5.strategies- strategy is a pattern or a plan that involves matching organisational competence.

6.programmes- a programme refers to steps to accomplish a goal in a particular time.outline action to be taken,by whom and where.

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