THE IMPORTANCE OF THE PLANNING FUNCTION IN THE BUSINESS FINANCIAL DECISION-MAKING PROCESS IN TOURISM ENTERPRISES

Abstract

Planning is an introduction to selecting findings and goals, and the first activity to successfully implement the above. The result of the planning process is the plans. Many elements that go into the plans, before being taken for consideration, should be selected in detail. Plans are made for different intervals. They strongly imply not only new ideas but also sensitivity, equipment in the workplace and so on. It should be apostrophed that the plan is a means of action and a way to achieve the goal. If planning is efficient, it can also be expected to be successfully implemented