Planning is the process of researching and making decisions about individual activities and means that will lead to achieving set goals. Planning is a cognitive process that requires a clear course of action determined in accordance with the decisions that are taken and based on the needs, knowledge, and appropriate assessments. During the process of planning it is important to establish the optimal relationship between the objectives pursued and the resources available.

The role of each plan is to make a contribution toward achieving the set goals, which must be clear, achievable, and verifiable. The quality and efficiency of planning and the established action plan can be measured by their contribution to the realization of the set goals. As part of planning, it is necessary to ...

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