Planning is the primary function of management. All other functions of management are performed within the framework of plans drawn. Planned activities serve as the basis of harmonising the efforts of different divisions, departments and people. It makes coordination of various activities, departments and groups relatively easy. Planning is a step by step approach and through this systematic approach, it helps in coordination, e.g., while planning about a product, its marketing plan is also thought of so that there could by complete coordination between production and sales department.