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Planning involves setting goals and outlining the steps necessary to achieve them, focusing on future actions and resource allocation. It is a proactive process that establishes a roadmap for reaching specific objectives. Decision making, on the other hand, is the process of selecting a course of action from multiple alternatives; it often occurs within the context of planning but can also happen independently as situations arise. While planning lays the groundwork for what needs to be done, decision making is about choosing how to execute those plans effectively.

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