Vlad, Mihaela Cristina; Nitu, Mihaela - In: Agrarian economy and rural development : realities and …, (pp. 148-153). 2015
Planning is the process of identifying the present situation, setting goals and define ways to achieve the objectives. Planning is the primary function of business management because of time preparing space for all other aspects of management, is considered a link between past and present [2]....