Planning is everything before the determination of the activities and the activities to be implemented. Manager of business planning function includes the selection of a variety of alternative goals, strategies, policies, and tactics that will be executed. Clearly these efforts are making decisions that affect the running of the company in times to come. This decision process should be scientific, i.e.
Management of the word comes from Old French “ménagement”, which has the meaning of art implement and manage. Management does not have an established definition and universally accepted. The word probably comes from the management of Italian (1561) “maneggiare” which means "control," especially "to control a horse" is derived from the Latin “manus” which means "hand".
This word gets “manège” influence of the French language meaning "ownership horse "(which comes from the English language that means the art of controlling a horse), Britain is also where the term comes from Italian.