Management function consist of planning, directing, controlling and organizing. Management of organizing execute these four major functions .
Some years ago, management scholars use to discuss about more than twenty-two major functions of management . For example, discussion making, budgeting and the like were separated from planning . Staffing, orientation and so on were not seen as being a part of directing .
Again, controlling and evaluating were seen as distinct functions.
Recent management scholars authors alike, tend to appreciate the four basic functions as encompassing .
These functions are neither discuss nor practiced in total separation of each other .
In the process of planning, for instance organizing, directing and controlling are also considered .
In the same vein, controlling involve planning, organizing and directing .
Planning as a function of management precede every other function . Koontz et al (1982:156), see planning as deciding in advance what to do, how to do it, when to do it and who is to do it .
Planning bridge the gap from where we are to where we want to go .
Planning simply, consist of formulating objectives and determining approaches to reach them .
Its distinguishing features are :
1 . It is concerned with setting objectives for an organization or its component and identifying measure for achieving the objectives .
2 . Planning futuristic in that it involves creating a mental image of what an enterprise or a firm will be in the future . It also articulates
the policies, process and strategies to be used in pursuance of the set objectives.
Planning here, include assessing and predicting the nature of future environmental conditions .
3 . Planning infers, the past, the present and the future . It retrospects into what happened previously so as to analyse the present
situation and forecast what the situation will be like in the nearest future .
Other element of planning are budgeting, decision making, innovating, forecasting, policy making and evaluating .