The basic function of office management is called planning. This is a conscious determination of future courses of action designated to achieve the desired goal. Planing involves various steps.

(a) The first step of planning is to lay down clearly the objective of the enterprise towards which activity is aimed.

(b) The next step is to lay down rules of action or policies to attain the objective.

(c) A well-defined course of action or programme is laid down. Programme is necessary to implement policies.


(d) The next step is deciding the time aspects of various operations. The determination of the time aspect of operation is called scheduling.

(e) Preparation of budget, which stands for determination of, expected expenditure and the projected income of the operation.