Y. DROR defined planning as preparing decisions for the future aimed at achieving goals optimally. Educational planning establishes objectives and targets for educational development over a defined period using resources properly. Planning is a dynamic ongoing process, not static, that results in recommendations to be approved and implemented. Planning involves linked decisions that solve problems, facilitate decision-making, and are action-oriented, implementable, and based on management rather than just theory. Planning notes existing arrangements and sets future directions, but decisions must be made now to determine those directions, which are articulated through goals, objectives and targets over time frames to be achieved through cost-effective and efficient management of funds and resources including community participation.