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Planning encompasses defining the organization's objectives or goals, establishing an overall strategy, and developing a comprehensive hierarchy of plans to integrate and coordinate. It is concerned with ends (what is to be done) and with means (how it is to be done). The decision-making process begins with the existence of a problem, a discrepancy between an existing and a desired state of affairs. It is critical to supporting and adjusting plans, in order to achieve the goals and objectives established in the plan.

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