The objectives to be achieved that is, the result to be obtained in future are kept in view while planning the activities. In production planning in which month, which product and how much production is to be made etc. issues are determined. In the same way, in sales planning when, in which area, which product, how much sales is to be made etc, issues are decided/planned. While estimating these result, the assumptions about internal and external factors affecting it are made. In short, in any planning the pre-thinking of future results is involved.