Planning involves determining future courses of action by considering why, what, how, and when actions should be taken. It bridges the gap between the present and desired future states. Planning is a process that allows organizations to anticipate, influence, and control the nature and direction of change. It is important for offsetting uncertainty, focusing on objectives, coordinating efforts, and increasing effectiveness. The planning process consists of several steps and elements but is limited by difficulties with prediction, rapid change, and flexibility within and outside the organization.