Oditor, Vol. III, No. 01/2017

by Miroslav Čavlin[58], Rade Žugić[59], Vladimir Prebiračević[60]

Date received: 21.01.2017.
Date accepted: 12.04.2017.
UDK: 005.311.6


Planning is the process of making management decisions, which reduces or eliminates the uncertainty of future activities and the system is maintained within acceptable (tolerable) framework functionality in the future. Planning is subject to the planning prepared to risk the negative impact of the environment, that they can be reduced to a minimum and that the organization successfully implemented goals. It is a rational, analytical, systematic and integrated process. Planning is done decomposition of goals and tasks determined by certain persons or bodies, units – facilities and conditions for their execution. Planning is linked to the future. Managers and planners want it to reduce the degree of risk and uncertainty, and to the extent, as far as possible to control it.

Key words: management functions, planning.

[58]Miroslav Čavlin Ph.D., Faculty of economics and enginering management, Cvećarska no. 2, Novi Sad, Republic of Serbia, E-mail: m.cavlin@gmail.com.
[59]Rade Žugić Ph.D., Associate Professor, School of economics and management studies, Karađorđeva no. 52., Kragujevac, Serbia.
[60]Vladimir Prebiračević, Sekretarijat za energetiku, građevinarstvo i saobraćaj of Vojvodina, Mihaila Pupina Boulevard no. 16, 21000 Novi Sad