How planning as a management tool for achieving organizational efficiency is what you really need right now to enable you achieve efficiency in your business. this book shall rescue your business from liquidating or from bankrupt. this book is a miracle, just get a copy and you shall achieve efficiency. most business in the world today are going bankrupt, some are folding up already and managers are getting frustrated all day. this is due to poor planning for the organization.the failure of some managers to recognize the variety of plan has often caused difficult in making plans effective. its therefore the managers concern to call a ma management meeting to highlight the need for proper planning, identify planning tools and how they can be applied to modern day business system. this is because planning is crucial to management because it begins with the determination of organization objective and designing strategies and technical program mes to achieve this goals or objectives which collate into corporate objectives of the organization.