Points	Planning	Organizing
1. Meaning	Planning is deciding in advance what to do how to do it, when to do it and who is to do it.	Organizing is the process of defining and grouping the activities of the enterprise and establishing the authority relationships among them.
2. Objective	To set goals and choosing the means to achieve these goals.	To identify and bring together all the required resources.
3. Area of function	It includes setting objectives by identifying the ways of attaining the goal and selecting the best plan.	It includes identification and grouping of activities, assigning the work, and establishing the authority relationship
4. Factors	Internal and External factors are considered in the planning process.	Internal and external factors are considered in the arrangement of resources.
5. Order	It is the basic first function of the management process	It is based on planning.
6. Resources	Planning is done as per the requirement and availability of resources.	All available resources i.e. men, money, material, machine, and method are arranged in a systematic manner.
7. Nature	It is continuous in nature. It exists in the whole life of an organization.	It takes place till the time all the resources are collected and arranged.
8. level of Management	Top management is concerned with planning the activities.	Top and middle-level management related with organizing the required resources.

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