Planning is the process managers use to identify goals and courses of action for an organization. It determines the strategy and effectiveness of the organization. Planning controls the future by identifying what people want to happen and what must be done to make it happen. A framework for planning involves defining the present situation, establishing goals and objectives, analyzing aids and barriers, developing action plans, budgets, implementation, and control. Contingency plans provide alternatives if original plans cannot be implemented. Operating plans, policies, procedures, and rules convert strategic plans into action through organizational efficiency and accomplishing strategic goals.