Planning can be defined as taking decisions about the future in accordance with certain objectives, historical data, experiences, predictions and trends, in order to comply with various constraints. “Resources kast means purchasing, production, sales, finance, human resources, etc. facilities, machinery, equipment, equipment, materials and all employees involved in the tasks that play a role in the fulfillment of all corporate functions. Every organization needs planning. An organization that does not plan for the future means that they have left their business to chance and any development for this institution will probably have a surprise effect.