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'''Planning''' is a [[process]] of setting aims and adequate actions in order to reach ...Defines what to do, when and how this should be done and who should do it. Planning is the process: the [[plan]] must be realized, and during its implementatio

* liquidity [[planning]], * operational planning (budgeting).

...one of the most important tasks of a good manager. Relationships between [[planning]] and control are presented on fig. 1. [[Image:Planning vs control.png|thumb|Fig. 1. Relationships between planning and control]]