The planning technique or device, regardless of its degree of sophistication, is only a tool and cannot be substituted for effective managers. The planning process must be an integral part of the entire management process, which often evolves over many generations of trial and error. The function of planning and management entails the continuous,…

Under the present practices, the objectives and activities of socially oriented projects have rarely been specified with enough clarity and concreteness. Alternatives have been insufficiently presented for consideration by top management. In a number of cases, the future costs of present decisions have not been laid out systematically enough and…