Planning is the first and extremely important management function that lays the foundations for performing other management functions and all other functions derive from planning. Planning is important for each type of organization, small, medium, large, profitable and non-profit, state and private, because without quality planning there is not even a quality implementation of the plan as an exit to the planning that specifies predefined directions of action. Quality planning brings success to the organization and significantly contributes to the development of managers and other participants in planning. Planning is the function of manager, and all managers plan even though each level of planning has certain tasks and scope of responsibility. Supreme management must define strategic goals, medium–level tactical goals management and lower–level operational goals management. The planning process begins with an analysis of the external and internal environment in which the organization operates. After environmental analysis, the vision and mission for guiding the organization are defined. The goals with which vision and mission will be implemented will then be determined. After defining the goals, we present a strategy to free the revolutionary spirit and potential of modern conditions. But it is necessary to distinguish planning from creating strategy because planning is programmed and creation is uncovered. The elaboration of plans follows the strategy and is necessary for the implementation of plans. Implementation of plans is called implementation of plans and refers to implementation of words into works or realization of plans. The evaluation of results is the last phase of the planning process in which we compare the desired goals with the achieved ones, thus simultaneously performing control