Planning is an analytical activity carried out to aid in the selection of an organization’s objectives and then to examine courses of action that could be taken in the pursuit of objectives. . . . Programming is the function that converts plans into a specification schedule for the organization. . . . Budgeting is the activity concerned with the preparation and justification of the organization’s annual budget. . . . Operations consist of the actual carrying out of the organization’s program. . . . Evaluation is the function that evaluates the worthiness of programs.
