EXCERPT FROM THE STUDY
Planning is a very important and crucial stage in the management process for it depends the success or failure of organizational goals. According to Nwachukwu (1992), planning is to prepare and predict future events. It is a blue print for action and failure to plan gives rise to inefficiency and lack of direction. Effective planning results in proper utilization of resources, cordial relationship between administration and staff and ability to keep pace with the latest development in the society (Ukeje, Akabogu and Ndu (1992). Planning is the backbone of any successful enterprise. It is a vital and inevitable process in the pursuit of organizational goals because it determines the success or failure of organizational goals. It can be linked to a torch
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