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　　The Managerial Process of Planning , Decision Making and Control
　　Information for management is likely to be used for planning, control and decision making objectives:
　　An objective is the aim or goal of an organization. A strategy is a possible course of action that might enable an organization or an individual to achieve its objective.
　　Planning:
　　· Planning involved the following two factors:
　　Establishing the objectives
　　Selecting appropriate strategy to achieve those objectives
　　· The link between structure and strategy （ understanding）
　　1）。 Structure follows strategy: organizations develop strategies in order to cope with the changes in structure of an organization
　　2） Strategy follows structure: the strategy of an organization is determined or influenced by the structure of the organization.
　　· Planning can be either short-term （tactical planning） or long-term （strategic-planning）
　　Planning hierarchy
　　At a strategic level, senior managers formulate long-term objectives and plans, and seek proper strategy to achieve these long-term goals.
　　At a tactical level, senior managers make short-term plans for the efficient and effective use of an organization’s resources.
　　e.g. annual plans or budgets
　　At an operational level, managers take day-to-day decisions about what to do next and who to deal with problems arise.
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