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A basic management function involving formulation of one or more detailed plans to achieve optimum balance of needs or demands with the available resources. The planning process (1) identifies the goals or objectives to be achieved, (2) formulates strategies to achieve them, (3) arranges or creates the means required, and (4) implements, directs, and monitors all steps in their proper sequence.
Devising goals and planning to achieve in strategic way is always good option
I think devising a way to achieve the goals is the most fit.
planning is the head and main goal of org. or humans to achieve this goal through plan steps
